Addition towards share premium u/s 68 - The definition of income ...

Case Laws Income Tax

February 2, 2019

Addition towards share premium u/s 68 - The definition of income as provided under section 2(24) at the relevant time did not define as income any consideration received for issue of share in excess of its fair market value. This came into the statute only with effect from April 1, 2013

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Addition towards share premium u/s 68 - The definition of income ...

Case Laws Income Tax

February 2, 2019

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