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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Additions u/s 68 - share premium - The valuation report filed by ...


Section 68: Share Premium Additions Addressed with Valuation Report, No Additional Tax Imposed on Share Issuance.

August 18, 2018

Case Laws     Income Tax     AT

Additions u/s 68 - share premium - The valuation report filed by the assessee support explanation of assessee that shares were issued at premium which were below the fair market value per share. - No addition.

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