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![IT Deduction not available to Payment to ROC for Enhancement of Authorized Share Capital: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Share-Capital-ITAT-Taxscan.jpg "IT Deduction not available to Payment to ROC for Enhancement of Authorized Share Capital: ITAT [Read Order]")
IT Deduction not available to Payment to ROC for Enhancement of Authorized Share Capital: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) in DCIT v. M/s. Mercury Projects held that the amount paid to ROC for the enhancement...
![No Income Tax on Eligible Start-Ups on Issuing Share Capital at Excess Premium: Govt [Read Notification]](https://www.taxscan.in/wp-content/uploads/2018/02/Startups-Taxscan.jpg "No Income Tax on Eligible Start-Ups on Issuing Share Capital at Excess Premium: Govt [Read Notification]")
![Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Market-Value-Taxscan.jpg "Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]")
![Interest on Fixed Deposits on Money Received in respect of Share Capital is not Assessable as ‘Other Income’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Share-Capital-Taxscan.jpg "Interest on Fixed Deposits on Money Received in respect of Share Capital is not Assessable as ‘Other Income’: ITAT [Read Order]")
![Bogus Share Capital cannot be assessed as Company’s Share Capital as Amendment to Sec 68 has no Retrospective Effect: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Shares-TaxScan.jpg "Bogus Share Capital cannot be assessed as Company’s Share Capital as Amendment to Sec 68 has no Retrospective Effect: Bombay HC [Read Judgment]")
Provisions relating to Unexplained Cash Credit u/s 68 are Applicable to Share Capital/ Premium even before the amendment in 2012: ITAT Kolkata [Read Order]
In M/s. Classic Flour & Food Processing Pvt Ltd v. CIT, the division bench of the Income Tax Appellate Tribunal (ITAT), Kolkata held that the provisions of section 68 of the Income Tax Act...
![Provisions relating to Unexplained Cash Credit u/s 68 are Applicable to Share Capital/ Premium even before the amendment in 2012: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Sale-of-Shares-Tax-Scan.jpg "Provisions relating to Unexplained Cash Credit u/s 68 are Applicable to Share Capital/ Premium even before the amendment in 2012: ITAT Kolkata [Read Order]")
Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ),quashed reassessment proceedings initiated without any documentary evidence and based solely on borrowed satisfaction. The...
![Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reassessment-Proceedings-ITAT-ITAT-Quashes-taxscan.jpg "Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]")