Case Law Details
Case Name : BLP Vayu (Project-1) Pvt. Ltd Vs PCIT (ITAT Delhi)
Appeal Number : I.T.A. No. 4895/DEL/2019
Date of Judgement/Order : 31/05/2023
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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BLP Vayu (Project-1) Pvt. Ltd Vs PCIT (ITAT Delhi)
The assessee company issued 513978 shares @ Rs 1284.10 per share to its 100% Holding Company in tune with the valuation report following DCF method towards calculation of fair market value of shares as per Rule 1
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Download Section 56(2)(viib) not applicable to transaction between holding & wholly owned subsidiary
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