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Case Law Details

Case Name : Ravi Kumar Sinha Vs CIT (Delhi High Court)
Appeal Number : ITA 281/2008
Date of Judgement/Order : 14/08/2024
Related Assessment Year :
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Ravi Kumar Sinha Vs CIT (Delhi High Court)

Delhi High Court held that addition of value of shares granted under the Employees Stock Purchase Scheme as perquisite in terms of section 17(2)(iiia) of the Income Tax Act unsustainable in law.

Facts- Present petition has been filed majorly on two questions of law i.e.

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