Unexplained credit u/s. 68 - addition of share premium being in ...

Court Rules Share Premium Addition Inapplicable for 2011-12; Sections 56(2)(viia) and 56(2)(viib) Effective from 2013-14 Only.

July 16, 2019

Case Laws Income Tax AT

Unexplained credit u/s. 68 - addition of share premium being in excess of NAV and balance excepted - section 56(2)(viia) and (viib) are not applicable to the instant assessment year i.e. 2011-12 and applicable only for the assessment year 2013-14 - no addition

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Unexplained credit u/s. 68 - addition of share premium being in ...

Court Rules Share Premium Addition Inapplicable for 2011-12; Sections 56(2)(viia) and 56(2)(viib) Effective from 2013-14 Only.

July 16, 2019

Case Laws Income Tax AT

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