INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

disallowance was made of Rs. 3.29 per share under section 56(2)(viib) by the AO of Mail Today in AY 2013-14. That

DCIT CENTRAL CIRCLE 05 , DELHI vs. DEEPAK KOTHARI , KANPUR

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

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

section 56(2). DCIT Vs Veena Goyal (ITAT Jaipur) Appeal Number: ITA No. 751JPI2020 the same has been reiterated Without prejudice to what has been stated above, the Ld. A.O, in complete haste, has made several errors while drawing the assessment order in as much that the number of bonus shares received by the appellant have not been mentioned correctly

DEEPAK KATHARI,KANPUR vs. ACIT, CC-5, NEW DELHI

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

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

section 56(2). DCIT Vs Veena Goyal (ITAT Jaipur) Appeal Number: ITA No. 751JPI2020 the same has been reiterated Without prejudice to what has been stated above, the Ld. A.O, in complete haste, has made several errors while drawing the assessment order in as much that the number of bonus shares received by the appellant have not been mentioned correctly

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as "the said rules"), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares'for acquiring and retaining control of operating companies

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as "the said rules"), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares'for acquiring and retaining control of operating companies

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

COMMISSIONER OF INCOME TAX vs. VOU INVESTMENT LTD.

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

disallowed was restored to the assessing officer to be recomputed in terms of Rule 8D of the Income Tax Rules, 1961 (hereinafter referred to as “the said rules”), which was held to be retrospective. 5. As regards Question 1, it has been contended on behalf of the assessees that holding of shares for acquiring and retaining control of operating companies