Treatment of share application money/share capital and share premium under the Income Tax Act


Last updated: 17 September 2021

Court :
ITAT Mumbai

Brief :
Aforesaid appeal by revenue for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income-Tax (Appeals)-12, Mumbai [CIT(A)], dated 02/09/2019 in the matter of assessment framed by Ld. Assessing Officer u/s 143(3) on 28/03/2015.

Citation :
I.T.A. No. 103/Mum/2020

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Published in Income Tax
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