Case Law Details
Case Name : Fabindia Overseas Pvt Ltd Vs JCIT (ITAT Delhi)
Appeal Number : ITA No. 7980/Del/2019
Date of Judgement/Order : 31/07/2023
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Fabindia Overseas Pvt Ltd Vs JCIT (ITAT Delhi)
ITAT Delhi held that adjustment relating to deferred shares considering their value to be equivalent to the value of equity shares upheld as deferred shares can be converted into ordinary shares without any encumbrances.
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