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Income Tax | ₹814.40 Crore CCPS Reclassification Credit Not Taxable Under Section 56(2)(viib): ITAT Delhi

2 Oct 2026 · 2 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Delhi deletes ₹814.40 crore CCPS reclassification and ₹9.59 lakh share-premium additions, citing no receipt and valid DCF valuation. The post ₹814.40 Crore CCPS Reclassification Credit Not Taxable Under Section 56(2)(viib): ITAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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