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1. Addition u/s 56(2)(viib) - Value of share premium received on allotment of 31248 shares - Valuation report obtained from the merchant bankers even they have issued a...

2. Addition u/s 56(2)(vii)(c) - related person - allotment of equity shares @ Rs. 10/- - book value of shares prior to allotment worked out at Rs. 552/- per share - the...

3. Addition u/s 56(2)(vii)(c)(ii) - allotment of shares to assessee shareholder at a value lower - whether Tax to be paid by the shareholders or the company? - The shares...

4. Oppression and Mismanagement - allotment of shares - continuation as additional (3rd) director after 26.9.2010 is not as per law as was not regularised in AGM - Board...

5. Addition u/s 56 - allotment of shares cannot be equated with receipt of shares - receipt of share there should be shares in existence and a person holding such share...

6. Unexplained share capital - share premium and share application money - Ld.CIT(A) has noted as assessee has filed the confirmation letters, copies of ITRs, copies of...

7. Addition u/s 56(2)(viib) - income from other sources - share premium received by the assessee - discarding the DCF method of valuation of shares adopted by the assessee...

8. Addition u/s 56(2) - Allotment of shares - price less than the FMV - Merely by converting the share application money by allotting shares at a subsequent date cannot...

9. Initiation of CIRP - NCLT admitted the application - Financial Creditors - Share Application Money in the event of non-allotment of shares - Loan/Debt or not - Share...

10. Share application money cannot be equated with share capital and interest paid on share application money pending its allotment is allowable as revenue expenditure

11. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

12. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

13. Addition u/s 56(2)(viib) - excessive share premium - determination of the FMV of the shares [unquoted equity] - As per the mandate of law, the option to determine the...

14. Addition u/s 56(2)(viib) - Share Capital - excessive Share premium - closely held company - Rule 11UA - Assessee has failed to explain and justify issue of preference...

15. Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11...