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Section 56 Addition Deleted as DCF Valuation Was Not Rejected: ITAT Delhi
Case Law Details
- Case Name
- Sunstone Learning Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Sunstone Learning Pvt. Ltd. Vs DCIT (ITAT Delhi)
Share Premium Addition Unsustainable Without Finding Defects in DCF Report; Protective Addition Under Section 68 Invalid in Same Assessee’s Hands; ITAT Deletes ₹4.14 Crore Share Premium Addition Because AO Ignored Prescribed DCF Method; Section 68 Protective Addition Quashed Because No Doubt Existed About Taxability; Fair Market Value Cannot Be Reworked Without Rebutting DCF Valuation; ITAT Relies on Delhi HC Rulings to Delete Excess Share Premium Addition.
The Income Tax Appellate Tribunal (ITAT), Delhi, allow...
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