CBDT to reverse assessment proceedings completed based on controversial Circular 10/2018 on the subject of applicability of section 56(2)(viia) Central…
Non application of section 56(2)(viia) to fresh issue of shares contrary to express provisions and legislative intent - CBDT clarifies…
CBDT withdraws controversial Circular No. 10/2018 on applicability of section 56(2)(viia) for shares issued by company in which public not…
AO if not satisfied must compute FMV 56(2)(viia) Rule 115UA himself. Where a method has been prescribed by the legislature,…