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

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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