Book entry transfer of share application money to capital reserve account not benefit u/s 28(iv) – ITAT
August 29, 2017
Income Tax, ITAT, Judgments
Book entry transfer of share application money to capital reserve account could not be regarded as benefit or perquisite arising in course of business u/s.28(iv) – ITAT Book entry transfer of share application money to capital reserve ABCAUS Case Law Citation: ABCAUS 2047 (2017) (08) ITAT The …