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Excess share premium not taxable u/s 56(2)(viib) without determining FMV of shares

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Posted onon July 19, 2019

Tenet Tax Daily July 19 2019

By tenettax-team
Corporate Tax

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Subscription charges received from customers not taxable as royalty
Interest and Salary paid to partners by firm correctly denied since the firm failed to comply with sec. 142(1) notice: ITAT

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