Revision u/s 263 - The share premium so received was capital ...

Case Laws Income Tax

October 23, 2015

Revision u/s 263 - The share premium so received was capital receipt not liable to tax during the year under consideration. Necessary enquiries with regard to share capital so received was made by the AO - revision u/s 263 is not valid - AT

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Revision u/s 263 - The share premium so received was capital ...

Case Laws Income Tax

October 23, 2015

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