Home / 
Section 68: Share Premium Additions Addressed with Valuation Report, No Additional Tax Imposed on Share Issuance.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Additions u/s 68 - share premium - The valuation report filed by the assessee support explanation of assessee that shares were issued at premium which were below the fair market value per share. - No addition.....