Section 35D of Income-tax Act – Premium collected by assessee on issue of its share capital has to be excluded for purpose of determining amount of capital employed in business of company while computing deduction under section 35D(3)

CASE LAWS DETAILS

DECIDED BY: ITAT DELHI BENCH `A’: NEW DELHI,

IN THE CASE OF: DCIT Vs. Axis & T. Ltd., APPEAL NO: I.T.A. Nos. 211 & 823/Del/201

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