https://www.taxtmi.com/highlights?id=44276 Addition towards share premium u/s 68 - The definition of income as provided under section 2(24) at the relevant time did not define as income any consideration received for issue of share in excess of its fair market value. This came into the statute only with effect from April 1, 2013 en-us Sat, 02 Feb 2019 13:31:28 +0530 Sat, 02 Feb 2019 13:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44276 Addition towards share premium u/s 68 - The definition of income as provided under section 2(24) at the relevant time did not define as income any consideration received for issue of share in excess of its fair market value. This came into the statute only with effect from April 1, 2013 Highlights Income Tax Sat, 02 Feb 2019 13:31:28 +0530 https://www.taxtmi.com/highlights?id=44276