Adding net profit and share premium sum u/s 68 - there can be no ...

Share Premium Valuation u/s 68 Depends on Enterprise Potential; Assessee Fails to Prove, Additions Confirmed.

December 2, 2017

Case Laws Income Tax AT

Adding net profit and share premium sum u/s 68 - there can be no straitjacket formula for determining share premium which depends upon current strength and future potential of an enterprise. - failure to discharge of onus by assessee - additions confirmed - AT

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Adding net profit and share premium sum u/s 68 - there can be no ...

Share Premium Valuation u/s 68 Depends on Enterprise Potential; Assessee Fails to Prove, Additions Confirmed.

December 2, 2017

Case Laws Income Tax AT

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