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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Addition u/s 56(2)(viib) - share premium received - AO without ...

Income Tax

November 14, 2022

Addition u/s 56(2)(viib) - share premium received - AO without appreciating above facts has simply made additions towards share premium on flimsy grounds by assigning grounds which are not relevant to consider share premium for the purpose of provisions of section 56(2)(viib) - Additions deleted - AT

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