GTV Sez Phase 1 Private Limited Vs Assessment Unit Face Less (ITAT Delhi)
Case ke facts
GTV SEZ Phase 1 Private Limited ka case tha. Department ne DCF valuation par based share premium ko taxable mano, aisa addition kiya. Company ne deduction for interest aur advertisement bhi maanga tha.
Mudda (Issue)
Kya DCF valuation par based share premium addition sahi hai?
Faisla (Held)
ITAT ne addition hata diya. Bola occupancy certificate jaruri nahi. Interest aur advertisement deduction bhi allow kiya.
Practical takeaway
Agar share premium ka addition DCF valuation ke basis par hua ho, to sahi valuation report dikhao. Occupancy certificate na ho to bhi deduction mil sakta hai, zaruri nahi hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-12.