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Search Results for Tag : Share Application Money

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ITAT: Share Application Money is ‘Capital Asset’ Under Income Tax Act(18.12.2020)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that Share Application Money is ‘Capital Asset’ for the purpose of Income Tax Act, 1961.

Tags : Income Tax Appellate Tribunal, Share Application Money



NCLAT, Delhi: Amount Given as Share Application Money is Not Covered Under Financial Debt(25.04.2022)

National Company Law Appellate Tribunal (NCLAT) , Delhi has held that money given as Share Application Money cannot be treated as a financial debt in .....

Tags : National Company Law Appellate Tribunal, Share Application Money



NCLAT: Can’t Treat Share Application Money Deposited With Corporate Debtor as Financial Debt(28.11.2024)

NCLAT New Delhi bench has held that share application money which has been deposited with the corporate debtor cannot be treated as financial debt und.....

Tags : NCLAT, Share Application Money, Corporate Debt



Gau HC: Genuineness of Credit Recd by Assessee from Share Appli. Money is a Question of Fact Not Law(20.12.2024)

Gauhati High Court while refusing to entertain an appeal regarding the genuineness of credit received by an assessee from share application money, has.....

Tags : Gauhati High Court, Share Application Money, Court’s Jurisdiction



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