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Receipt of excess premium on shares by a co. having lower net-worth leads to income escaping assessment
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Corporate Tax
Receipt of excess premium on shares by a co. having lower net-worth leads to income escaping assessment
Posted on
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February 20, 2016
Tenet Tax Daily February 11 2016
By
tenettax-team
Corporate Tax
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Amendment safeguarding TDS disallowance on payment of tax by payee has retro-effect
No PE even if place of business falls under inclusive definition of PE if permanency test isn’t satisfied