Any consideration received by an issuing company in excess of the FMV to the extent it exceeds shall be liable to tax, says ITAT
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)–10, Bangalore, dated 8.3.2019 in relation to assessment year 2013-14.
Citation :
ITA No.2170/Bang/2019
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Published in Income Tax
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