Case Law Details
Case Name : ACIT Vs Addverb Technologies Pvt. Ltd. (ITAT Delhi)
Appeal Number : ITA No. 3095/DEL/2023
Date of Judgement/Order : 08/08/2024
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Delhi
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ACIT Vs Addverb Technologies Pvt. Ltd. (ITAT Delhi)
ITAT Delhi held that addition on account of section 56(2)(viib) of the Income Tax Act unsustainable as shares are issued at rate lower than market value of shares determined by the AO.
Facts- Revenue has preferred the present appeal contesting that CIT(A) has er
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