Revenue Authorities Cannot Reclassify General Reserve as Share Premium Reserve for Tax u/s 56(1) Income Tax Act.

Revenue authorities cannot change the character of receipt from General Reserve to share premium Reserve and tax the same u/s 56(1) - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X