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Case Law Details

Case Name : IAG Promoters & Developers Pvt. Ltd. VS ACIT (ITAT Delhi)
Appeal Number : ITA No. 6302 /Del/2013
Date of Judgement/Order : 10/06/2015
Related Assessment Year :
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Issue before Court:

Whether provision of section 2 (22) (e) can be invoked when assessee is not a registered share holder.

Brief Facts:

  • Assessee filed its return of income declaring income at Rs. 39,04,210/-. The AO Completed assessment at Rs. 8,98,94,480/-.
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