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Section 143(3)2 Section 115Q2

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

ITA 1485/JPR/2024[2021-22]Status: DisposedITAT Jaipur30 Jun 2025AY 2021-22

For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 115JSection 115QSection 143(3)Section 36(1)(va)

capital gains in the hands of the \nshareholders and not charged to the company which used to result into \nincome tax payable at lower rates. This was used by the companies as a \ntool to avoid taxation and to distribute surplus income amongst \nshareholders. As an anti-tax avoidance measure, the government \nintroduced the provision of section 115QA under