Share premium not part of capital employed for claim of deduction u/s 35D -SC
March 28, 2017
Income Tax, Judgments, Supreme Court
Share premium not part of capital employed in the business of the company for claim of deduction u/s 35D as it is not specifically said so in Explanation -Supreme Court ABCAUS Case Law Citation: ABCAUS 1189 (2017) (03) SC The Question of Law: Whether “premium” collected by the …