“Section 56(2)(wi)”

Section References (mined)Section 56Section 56(2)(wi)2 judgments

Judgments citing Section 56(2)(wi)

Diabetomics Medical Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the three appeals of the Assessee

ITA 2149/HYD/2025[2018-19]Status: DisposedITAT Hyderabad11 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao

For Appellant: CA MV Prasad AndFor Respondent: MS U Mini Chandran, CIT-DR

issue of shares by venture capital undertaking to venture capital company or venture capital fund is squarely covered by first proviso to section 56(2)(wi) (b) wherein it has been stated that said section shall not apply. 6.7 The appellant also placed reliance on the decision of the Delhi

Diabetomics Medical Private Limited, Hyderabad vs. ACIT, Circle-8(1), Hyderabad

In the result, all the three appeals of the Assessee

ITA 2148/HYD/2025[2017-18]Status: DisposedITAT Hyderabad11 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao

For Appellant: CA MV Prasad AndFor Respondent: MS U Mini Chandran, CIT-DR

Section 56(2)(viib)