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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Addition u/s.68 - share premium - nothing in law prohibits issue ...

Income Tax

April 6, 2019

Addition u/s.68 - share premium - nothing in law prohibits issue of shares at high premium once the assessee had duly complied with statutory requirements as to shares allotment - taxability u/s 56(2)(viib) is w.e.f from 01/04/2013 only

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  6. Addition u/s 68 - unexplained share premium and share capital - the assessee has substantially provided materials to prove the genuineness of the share holders apart...

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