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tax treatment of shares alloted by promoter group company

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(Querist)
22 January 2009 what is tax treat ment of shares alloted by foreign promoter group company to employee of indian company ?

is it liable to FBT / perq.
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CA Amarpal

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CA Amarpal (Expert)
23 January 2009 Dear Manisha,

For levy of FBT, the relationship of employer and employee is pre-requisite.


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