During appeal proceedings, assessee prayed for admission of certain additional evidence to prove that the transation with exempted party. Additional evidence was admitted and the matter was remanded to the Assessing Officer. (AY 2013-14)
Retail Quotient Research (P)Ltd. v. ACIT (2022) 215 TTJ 17 (UO) / 138 taxmann.com 533 (Chd)(Trib)
S. 56 : Income from other sources-Share premium-Valuation of shares-Additional evidence-Exempted party-Matter remanded.[S. 56(2)(viib)]