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Del. HC: Rule 11UA of the IT Rules, 1962 Interpreted for Determination of FMV of Shares - (08 Apr 2024)

DIRECT TAXATION

Delhi High Court has held that rule 11UA of Income Tax Rules, 1962(IT Rules) has been interpreted by it for the determination of fair market value (FMV) of shares under Section 56(2)(viib) of the Income-Tax Act, 1961.

Tags : DELHI HIGH COURT   INCOME TAX RULES   FAIR MARKET VALUE   RULE 11UA  

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