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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