TMI BlogAdditions u/s 56(2)(viib) - issuance of shares less than fair market value - the shares have been...Additions u/s 56(2)(viib) - issuance of shares less than fair market value - the shares have been subscribed at face value and there is no premium whatsoever - further, those provisions are applicable only for receipt of consideration for issue of shares from a resident and not in the case of a non-resident - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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