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 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Commissioner Of Income Tax Vs. Renu Verma
February, 09th 2015
$~
*      IN THE HIGH COURT OF DELHI AT NEW DELHI
                                            RESERVED ON: 07.01.2015
%                                        PRONOUNCED ON: 30.01.2015

+                          ITA 1329/2009

       COMMISSIONER OF INCOME TAX                     ..... Appellant
                   Through: Mr. N.P. Sahni, Sr. Standing Counsel
                   with Mr. Nitin Gulati and Mr. Judy James, Jr.
                   Standing Counsel.

               versus
       RENU VERMA                                         ..... Respondent
                           Through: Mr. Vikas Jain, Advocate.







       CORAM:
       HON'BLE MR. JUSTICE S. RAVINDRA BHAT
       HON'BLE MR. JUSTICE R.K. GAUBA
       MR. JUSTICE S.RAVINDRA BHAT
                For detailed judgment, the decision dated 30.01.2015 in ITA
       287/2009 may be referred to.



                                                   S. RAVINDRA BHAT
                                                         (JUDGE)



                                                         R.K. GAUBA
                                                           (JUDGE)
       JANUARY 30, 2015



ITA 1329/2009                                                         Page 1

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