HOLIDAY TRIANGLE TRAVEL PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, JAIPUR
In the result, appeal of the assessee is allowed
ITA 67/JPR/2024[2014-15]Status: DisposedITAT Jaipur20 Jan 2025AY 2014-15
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)
For Appellant: Shri Dilip Shivpuri, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT
Section 142(1)Section 143(2)Section 250Section 56(2)(viib)
section 56(2)(viib) and has valued the price of share by following DFCF method.
4. The ld. CIT`s contention that the valuer has very categorically mentioned in the report that they have not verified the authenticity of the financials provided by the assessee which makes the report baseless is incorrect as the mentioning of the lines
