ITAT on Applicability of Section 56(2)(viia) in case of Amalgamation
𝐀𝐦𝐚𝐥𝐠𝐚𝐦𝐚𝐭𝐢𝐨𝐧 𝐌𝐞𝐞𝐭𝐬 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧: 𝐀 𝐅𝐫𝐞𝐬𝐡 𝐏𝐞𝐫𝐬𝐩𝐞𝐜𝐭𝐢𝐯𝐞 by 𝐈𝐓𝐀𝐓 𝐨𝐧 𝐒𝐞𝐜𝐭𝐢𝐨𝐧 𝟓6(2)(viia) -...
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