Case Law Details
Case Name : Keep Learning Resources Pvt Ltd Vs ITO (ITAT Mumbai)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Mumbai
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Keep Learning Resources Pvt Ltd Vs ITO (ITAT Mumbai)
Introduction: In a recent ruling by the Income Tax Appellate Tribunal (ITAT) Mumbai, the case of Keep Learning Resources Pvt Ltd vs. ITO for Assessment Year 2014-15 was examined. The central issue revolved around the applicability of Section 56(2)(viib) of the Income Tax Act to excess share premium resulting from the conversion of loans into equity shares. This article provides an overview of the case, its detailed analysis, and the conclusion reached by t
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