Income Tax Officer's Share Premium Additions Deleted for Misapplying Section 56(2)(viib) Without Proper Consideration of Facts. https://www.taxtmi.com/highlights?id=66525 Addition u/s 56(2)(viib) - share premium received - AO without appreciating above facts has simply made additions towards share premium on flimsy grounds by assigning grounds which are not relevant to consider share premium for the purpose of provisions of section 56(2)(viib) - Additions deleted - AT en-us Mon, 14 Nov 2022 12:22:06 +0530 Mon, 14 Nov 2022 12:22:06 +0530 TaxTMI RSS Generator Income Tax Officer's Share Premium Additions Deleted for Misapplying Section 56(2)(viib) Without Proper Consideration of Facts. https://www.taxtmi.com/highlights?id=66525 Addition u/s 56(2)(viib) - share premium received - AO without appreciating above facts has simply made additions towards share premium on flimsy grounds by assigning grounds which are not relevant to consider share premium for the purpose of provisions of section 56(2)(viib) - Additions deleted - AT Highlights Income Tax Mon, 14 Nov 2022 12:22:06 +0530 https://www.taxtmi.com/highlights?id=66525