Taxation of excess share premium received u/s 56(2)(viib) - ...

Case Laws Income Tax

March 6, 2019

Taxation of excess share premium received u/s 56(2)(viib) - basis of valuation - preference share versus equity shares - First it is to be decided that, which clause of Rule 11UA (1) is applicable for determination of share premium for preference shares specially in case when preference shareholders have voting rights or share will be converted in equity share.

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Taxation of excess share premium received u/s 56(2)(viib) - ...

Case Laws Income Tax

March 6, 2019

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