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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Revision u/s 263 - The share premium so received was capital ...

Income Tax

October 23, 2015

Revision u/s 263 - The share premium so received was capital receipt not liable to tax during the year under consideration. Necessary enquiries with regard to share capital so received was made by the AO - revision u/s 263 is not valid - AT

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