“Section 56(2)(viia)(ii)”

Section References (mined)Section 56Section 56(2)(viia)(ii)2 judgments

MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED (NOW MERGED WITH MENZIES AVIATION BOBBA(BANGALORE)PRIVATE LIMITED),HYDERABAD vs. DCIT CIRCLE-5(1), HYDERABAD

ITA 226/HYD/2021[2015-16]Status: DisposedITAT Hyderabad09 Oct 2024AY 2015-16

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri Sriram Seshadri, ARFor Respondent: Shri Madan Mohan Meena, DR appeared for Shri Kumar Pranav, CIT -DR

Section 115JSection 142(1)Section 143(3)Section 263Section 80

Rs.24,72,45,262/- under section 56(2)(viia) of the Act, seems to have accepted the contention of the assessee that section 56(2)(viia)(ii) of the Act has no application to the case of the assessee, where the company reduced the share capital by way of reducing

ITO WARD 24(1), NEW DELHI vs. SOMA WAREHOUSHING CORPORATION, NEW DELHI

In the result, the appeal filed by the Revenue in ITA No

ITA 5600/DEL/2019[2015-16]Status: DisposedITAT Delhi15 Jun 2023AY 2015-16

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma[Assessment Year: 2015-16]

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Parmita M. Biswas, CIT- DR

Section 56(2)Section 56(2)(viia)

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI