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    Case ID :
    Income Tax

    Share application money - if the identity of the non-resident...

    Non-resident remitter's verified share application money through banks isn't deemed income u/ss 68 or 69.

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    Income TaxApril 30, 2013Case LawsAT

    Share application money - if the identity of the non-resident remitter is established and the money has come in through banking channels, it would constitute a capital receipt and ordinarily cannot be treated as deemed income under sections 68 or 69 of the Act. - AT

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