Disallowance u/s 56(2)(viib) - issuance of shares with premium - ...
Case Laws Income Tax
July 3, 2019
Disallowance u/s 56(2)(viib) - issuance of shares with premium - share application money was received by the company from a non-resident company - since provisions of section 56(2)(viib), does not apply to consideration received from a non-resident - disallowance should be deleted
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