TMI BlogShare application money - if the identity of the non-resident remitter is established and the money has...Share application money - if the identity of the non-resident remitter is established and the money has come in through banking channels, it would constitute a capital receipt and ordinarily cannot be treated as deemed income under sections 68 or 69 of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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