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https://www.scconline.com/blog/post/2022/09/01/delhi-high-court-asessee-entitled-claim-difference-between-market-price-allotment-price-of-shares-under-section-37-income-tax-act-legalnews-legalresearch-legalupdates/
Whether the assessee is entitled to claim the difference between the market price and the allotment price of shares, as an expenditure under Section 37 of IT Act? Delhi High Court analyses
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