Category - Latest Judgments

Latest Judgments of Supreme Court

M/s. Berger Paints India Ltd. v. C.I.T., Delhi-V

Income Tax — Income Tax Act, 1961 — S. 35D(3)(b) — “Premium amount” collected by the Company on its subscribed issued share capital — Held, is not and cannot be said to be the part of “capital employed in the business of the...