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HomeDirect TaxITAT Deletes Rs. 134.99 Crore Addition on Share Capital Received From Non-Resident...

ITAT Deletes Rs. 134.99 Crore Addition on Share Capital Received From Non-Resident Holding Company Via Banking Channel

Direct Tax

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By Mariya Paliwala
ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition of Rs. 134.99 crore made under Section 68 of the Income-tax Act in respect of share capital and share premium received from its non-resident holding company.  The bench of Challa Nagendra Prasad (Judicial Member) and S. Rifaurrahman (Accountant Member) has observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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