Case Law Details
Case Name : Hiranandani Healthcare Private limited Vs CIT (ITAT Mumbai)
Appeal Number : I.T.A. No. 3240/Mum/2022
Date of Judgement/Order : 27/07/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Hiranandani Healthcare Private limited Vs CIT (ITAT Mumbai)
ITAT Mumbai held that tax authorities cannot assessee share premium amount under section 68 of the Income Tax Act. Accordingly, addition made u/s 68 is liable to be deleted.
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