Addition of income from other sources u/s 56(2)(viib) - allotment of shares at a price which exceeds...

Addition of income from other sources u/s 56(2)(viib) - allotment of shares at a price which exceeds fair market value (FMV) of the share - Revaluation reserves need not be deducted while calculating the fair market value, as per rule 11UA(2) - No additions. .....

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