Deduction u/s 35D - "premium" collected by the appellant-Company ...

Supreme Court: Share Premium Not "Capital Employed" for Section 35D Deduction Benefit Under Income Tax Act.

March 31, 2017

Case Laws Income Tax SC

Deduction u/s 35D - "premium" collected by the appellant-Company on its subscribed share capital cannot be treated “capital employed in the business of the Company" - benefit of deduction not allowed - SC

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Deduction u/s 35D - "premium" collected by the appellant-Company ...

Supreme Court: Share Premium Not "Capital Employed" for Section 35D Deduction Benefit Under Income Tax Act.

March 31, 2017

Case Laws Income Tax SC

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