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    Income Tax

    Valuation of shares invoking Rule 11UA - in case the balance...

    Shares Valuation: Use Latest AGM-Approved Balance Sheet if No New One Available on Allotment Date (Rule 11UA.

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    Income TaxJanuary 28, 2020Case LawsAT

    Valuation of shares invoking Rule 11UA - in case the balance sheet was not drawn up on the date of allotment, the previous balance sheet which was approved in the AGM has to be considered for valuation of FMV of the shares.

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