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Perpetual sole occupancy right given to a shareholder is deemed dividend u/s. 2(22)(a)
Case Law Details
- Case Name
- Shantikumar D. Majithia Vs Deputy Commissioner of Income-tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07 & 2007-08
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘E’
Shantikumar D. Majithia
Versus
Deputy Commissioner of Income-tax
IT Appeal Nos. 2517, 2518, 2520, 3160,
3232 & 3234 (Mum.) of 2011
[Assessment years 2006-07 & 2007-08]
October 19, 2012
ORDER
Per Bench
The assessee viz; Shri Shantikumar D. Majithia and department have filed cross appeals for assessment years 2006-07 and 2007-08 against common order of ld CIT(A) dated 31.1.2011 and assessee viz; Mrs Shobhana Majithia and department have filed cross appeals for assessment year 2006-07 against order of ld CIT(A) dated 31.01.2011.
2. Since grounds...
