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Taxpayer Has Duly Established Existence Of Subscriber Companies: Kolkata ITAT Deletes Addition Made Towards Share Premium U/s 68

Referring to the decision of Bombay High court in the case of PCIT v. Paradise Inland Shipping Pvt Ltd. [2017] 84 taxmann.com 58 (Pan), the Kolkata ITAT deleted the addition made towards share.

Sunil suranaSonjoy sarmaJudicial memberGirish agrawalAccountant memberKolkata itatEleted the additionShare capitalShare premiumS 68 of the income tax actNature and sourceUndisclosed incomeUbscriber companies

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