Case Law Details
Case Name : DCIT Vs Kissandhan Agri Financial Services Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Delhi
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DCIT Vs Kissandhan Agri Financial Services Pvt. Ltd. (ITAT Delhi)
Income Tax Appellate Tribunal (ITAT) Delhi dismissed the appeal filed by the Revenue against Kissandhan Agri Financial Services Pvt. Ltd. concerning the assessment year 2016-17. The case revolved around the valuation of shares issued by the assessee to its holding company, M/s. Sohan Lal Commodities Management Pvt. Ltd. The Assessing Officer (AO) had rejected the fair market value (FMV) determined using the Discounted Cash Flow (DCF) method and instead applied the Net Asset Value (NAV) method, resulting in an additio
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