TMI BlogDeemed income u/s 56(2) - consideration for issue of shares that exceeds the face value of such shares -...Deemed income u/s 56(2) - consideration for issue of shares that exceeds the face value of such shares - determination of fair market value - tax has to be factored while determining the net rate of return on investments. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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