Genuine issue of Shares to Shareholders not to be considered under Anti-Abuse Provisions of the IT Act
Last updated: 08 October 2021
Court :
ITAT Mumbai
Brief :
In Income Tax Officer v. Shri Rajeev Ratanlal Tulshyan [I.T.A. No.5748/Mum/2017 A.Y. 2014-15 dated October 01, 2021] [along with cross objection filed by Shri Rajeev Ratanlal Tulshyan("the Respondent")], the Income Tax Officer ("the Appellant") filed an appeal for the Assessment Year ("AY") 2014-2015 arising out of an Order passed by Learned Commissioner of Income Tax (Appeals), Mumbai ["CIT (A)"] dated July 16, 2017 in the matter of the assessment framed by the Learned Assessing Officer ("AO") under Section 143(3) of the Income Tax Act, 1961 ("the IT Act") on December 30, 2016.
Citation :
I.T.A. No.5748/Mum/2017 A.Y. 2014-15 dated October 01, 2021
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Bimal Jain
Published in Income Tax
Views : 105
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