Case Law Details
Case Name : DCIT Vs TPS Infrastructure Ltd (ITAT Delhi)
Appeal Number : ITA. No.6433/Del/2018
Date of Judgement/Order : 14/12/2022
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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DCIT Vs TPS Infrastructure Ltd (ITAT Delhi)
Undisputedly, the assessee company, during the relevant financial period had purchased its own 130915 shares @ Rs.78/- per share from its associate concerns in the month of March, 2013. The AO picked up the issue and made addition u/s 5
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