Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
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Applicability of section 56(2)(viib) and valuation of shares in cases of Right Issues - Revision order u/s 263 - The Tribunal disagreed with the Pr. CIT's valuation of the fair market value of shares, aligning with the assessee's contention and the precedent set by the ITAT Bench, which held that section 56(2)(viib) is not applicable to Right Issues. - The tribunal set aside the revision order.
Applicability of section 56(2)(viib) and valuation of shares in cases of Right Issues - Revision order u/s 263 - The Tribunal disagreed with the Pr. CIT's valuation of the fair market value of shares, aligning with the assessee's contention and the precedent set by the ITAT Bench, which held that section 56(2)(viib) is not applicable to Right Issues. - The tribunal set aside the revision order.
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