https://www.taxtmi.com/caselaws?id=60720 The Tribunal upheld the lower authorities' decisions, confirming the applicability of Section 104 of the Income Tax Act, 1961, and the calculation of the total number of shares issued and subscribed. The assessee's appeals were dismissed. en-us Fri, 25 Apr 1980 00:00:00 +0530 Fri, 07 Jan 2011 17:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60720 The Tribunal upheld the lower authorities' decisions, confirming the applicability of Section 104 of the Income Tax Act, 1961, and the calculation of the total number of shares issued and subscribed. The assessee's appeals were dismissed. Case-Laws Income Tax Fri, 25 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60720