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Daily Archives: January 9, 2019
CBDT withdraws Circular on 56(2)(viia) applicability to fresh issuance of shares; Cites subjudice matters
CBDT withdraws Circular no. 10 dated 31st Dec 2018 clarifying that Section 56(2)(viia) of the Income-tax Act, 1961 (‘the Act’) shall not be applicable in cases of receipt of shares by a closely held company (specified company) or a firm … Continue reading
Posted in Direct Tax