“Section 56(2)(vil)(b)”

Section References (mined)Section 56Section 56(2)(vil)(b)2 judgments

DANISH SHEIKH,USA vs. INCOME TAX OFFICER INTL TAX WARD 4(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1034/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 Jun 2025AY 2016-17

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 1034/Mum/2025 (नििाारण वर्ा / Assessment Year :2016-17) Danish Sheikh V/S. Ito International Tax, 18, Old Planters Road, बिाम Ward 4(2)(1) Beverly, Usa-999999 Kautilya Bhavan, 6Th Floor, Bandra (E), Mumbai- 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Fjxps3005Q Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Pradip Kapasi राजस्व की ओर से /Revenue By: Shri Krishna Kumar, Sr. Dr.

For Appellant: Shri Pradip KapasiFor Respondent: Shri Krishna Kumar, Sr. DR

Section 148Section 148ASection 250Section 43CSection 50CSection 56(2)(vii)Section 56(2)(vil)

|आयकर अपीलीय न्यायाधिकरण न्यायपीठ, म ुंबई| IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL

VALUKKO INFRASTRUSTURE LIMITED,MUMBAI vs. INCOME TAX OFFICER, 11(3)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1034/MUM/2024[2011-2012]Status: DisposedITAT Mumbai01 Jan 2025AY 2011-2012

For Appellant: Shri Pradip KapasiFor Respondent: Shri Krishna Kumar, Sr. DR

Section 148Section 148ASection 250Section 43CSection 50CSection 56(2)(vii)Section 56(2)(vil)