Case Law Details
Case Name : APCA Power Private Limited Vs DCIT (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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APCA Power Private Limited Vs DCIT (ITAT Delhi)
Introduction: In the case of APCA Power Private Limited Vs DCIT (ITAT Delhi), the Income Tax Appellate Tribunal (ITAT) reviewed a complex matter related to share premium received from a non-resident person. The assessment of Section 56(2)(viib) of the Income Tax Act for the Assessment Year 2015-16 was brought into scrutiny. The case also highlighted procedural issues surrounding the appeal process.
Analysis:
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