Is the difference between the fair market value and the issue price of shares at a premium considered as income of the assessee?
Last updated: 10 July 2021
Court :
ITAT Bangalore
Brief :
This appeal by the Assessee is against the order of the Commissioner of Income Tax (Appeals)–7, Bangalore, dated 29.11.2019 in relation to assessment year 2016-17.
Citation :
ITA No.139/Bang/2020
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Published in Income Tax
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