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Income Tax - Highlights / Catch Notes

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Taxability of shares premiums u/s 56(2)(viib) r.w. Rule 11UA - ...

Case Laws     Income Tax

July 23, 2019

Taxability of shares premiums u/s 56(2)(viib) r.w. Rule 11UA - contention that provisions of section 56(2)(viib) should be applicable only when there is investment of unaccounted money - not find any merit in the argument

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