TMI BlogIssue of shares at a premium by the petitioners to its non -resident holding company does not give rise...Issue of shares at a premium by the petitioners to its non -resident holding company does not give rise to any international transaction, that in such a case application of the provisions of Chapter X of the Act would not arise - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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