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Share allotment under ‘rights issue’ not taxable u/s. 56(2)(vii)(c) if shareholders were relatives : ITAT
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Corporate Tax
Share allotment under ‘rights issue’ not taxable u/s. 56(2)(vii)(c) if shareholders were relatives : ITAT
Posted on
on
February 18, 2019
Tenet Tax Daily January 29 2019
By
tenettax-team
Corporate Tax
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Interest couldn’t be disallowed on mere presumption that assessee would earn tax-free dividend in future
Assignment of leasehold rights couldn’t be held as transfer if agreement wasn’t registered: ITAT
