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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Benefit / perquisit u/s 2(24)(vd) r.w. section 28(iv) – ...

Case Laws     Income Tax

October 11, 2014

Benefit / perquisit u/s 2(24)(vd) r.w. section 28(iv) – Difference in value of shares alloted at concessional rate – Tribunal was rightly was of the view that as long as the bar operated, the question of any benefit in the form of differential price, accruing to the respondents, does not arise - HC

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