Addition u/s 56(2)(viib) r.w. Rule 11UA - Deemed public company - Issue of preference shares at premium...

Addition u/s 56(2)(viib) r.w. Rule 11UA - Deemed public company - Issue of preference shares at premium to its holding company - the assessee company qualifies as a subsidiary of Allcargo Logistics Ltd. and will be regarded as deemed to be public company. Therefore it will not come within the ambit of section 56(2)(viib) of the Act. - AT .....

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