No addition for Typographical Error in Share Valuation Report

Sara Investments Vs ACIT (ITAT Delhi)

The contentions of the assessee are that the assessee firm was holding less than 10% of shares in SSPL. It had paid for 9.38% of the shares only which are held in the name of partner Mr. V.K. Dhawan and the partners are holding the shares in their personal capacity, also for which they have made their own payments. It is also the contention of the assessee that typographical error crept in the valuation report of SSPL. If these contentions are found to be factually correct on verificatio

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