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Case Law Details

Case Name : Jigar Jashwantlal Shah Vs ACIT (ITAT Ahmedabad)
Appeal Number : ITA No. 1541/Ahd/2017
Date of Judgement/Order : 06/05/2022
Related Assessment Year : 2013-14
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Jigar Jashwantlal Shah Vs ACIT (ITAT Ahmedabad)

Now, we shall deal with the issue of whether section 56(2)(vii)(c) of the Act can be invoked in respect of additional 82,200 shares received by the assessee since the assessee’s wife and father did not exercise the rights issue an

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