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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