Addition u/s 2(22)(e) - determination of shareholding of the ...
Shareholding Calculation for Assessee u/s 2(22)(e) Must Exclude Subsidiary's Shares as Irrelevant.
June 7, 2017
Case Laws Income Tax AT
Addition u/s 2(22)(e) - determination of shareholding of the assessee - shareholding of the Assessee’s subsidiary M/S.Hooghly Mills Projects Ltd., should not be considered and it is irrelevant. - AT
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