“Section 62(1)”

Section References (mined)Section 62Section 62(1)2 judgments

M/S. PISCES ESERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(1)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 310/BANG/2023[2018-19]Status: DisposedITAT Bangalore25 Jul 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2018-19

For Appellant: Shri KR Pradeep & Ms. Girija G.P, AdvocatesFor Respondent: Shri Vilas Shinde, CIT (DR)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 133/JODH/2022[2017-18]Status: DisposedITAT Jodhpur24 Aug 2023AY 2017-18

Bench: Or At The Time Of Hearing Of This Appeal.”

Section 142(1)Section 143(2)Section 143(3)Section 263

board of directors of the assessee company on 22.06.2016, it is evident that the assessee company has resolved in pursuance of section 62(1)(a) of the Company Act to issue 1,00,000 right issue to Fashion Suiting Pvt. Ltd. on equity shares of Rs. 10/- each at premium