TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR
In the result, assessee’s appeal is allowed for statistical purposes
ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)
15,85,100, was issued by the Assessing Officer accordingly. The Assessing Officer, while making this addition, held as under:–
“In its submissions the assessee submitted Fair Market Value of shares as on 31.03.2013 as ` 33.87 per share. Assessee calculated value as follows:–
Paid–up share capital as on 31.03.2013
` 1,17,55,400
Free Reserves & Surplus
