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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Additions u/s 56(2)(viib) - share application money received - ...

Income Tax

September 2, 2019

Additions u/s 56(2)(viib) - share application money received - share premium - assessee has proved identity and genuineness of the transactions by filing necessary evidences. The assessee has filed valuation report from registered valuer as per which the share price of the company is over and above premium charged by the assessee - No additions.

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