VAAAN INFRA PRIVATE LIMITED,HARYANA vs. PR,CIT DELHI-7, DELHI
ITA 1102/DEL/2022[2015-16]Status: DisposedITAT Delhi24 Jan 2024AY 2015-16
Bench: PCIT, Delhi-9, however the order passed by Hon'ble PCIT, Delhi-7 on 30.03.2021.
Section 263Section 56(2)(vib)Section 56(2)(viib)Section 56(25)(viib)
claim
3. ITA No.1102/Del/2022
Vaaan Infra Private Limited vs. PCIT
regarding the Fair Market Value (FMV) of the share as per Explanation to Section 56(25)(viib) of the Act.
5. 2 On the facts and circumstances of the case & in law, the Hon'ble PCIT grossly erred in applying
