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

Section 263 Revision Invalid: Share Premium Deemed Capital Receipt, Not Taxable; AO's Inquiry Considered Sufficient.

October 23, 2015

Case Laws Income Tax AT

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

Section 263 Revision Invalid: Share Premium Deemed Capital Receipt, Not Taxable; AO's Inquiry Considered Sufficient.

October 23, 2015

Case Laws Income Tax AT

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