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Case Law Details

Case Name : DCIT Vs Technico Industries Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2011-12
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DCIT Vs Technico Industries Pvt. Ltd. (ITAT Delhi)

So far as the amount of Rs.920 lakhs deleted by the CIT(A) in respect of Shiroki Corporation is concerned, we find from the details furnished by the assessee that Shiroki Corporation is a Japan based related party of the assessee. During the year under consideration, the assessee has received a sum of Rs.920 lakhs from the above party on account of issue of 73600 shares of face value of Rs.10 per share at a premium of Rs.115 per share. The entire proceeds of allotment of shares has been received as fore

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