{"id":37994,"date":"2023-11-29T13:13:36","date_gmt":"2023-11-29T07:43:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=37994"},"modified":"2023-12-06T13:11:18","modified_gmt":"2023-12-06T07:41:18","slug":"issue-of-shares","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/issue-of-shares\/","title":{"rendered":"Issue of shares"},"content":{"rendered":"<p>The assessee is a private limited company. The share value of the company is Rs.100\/- As per Balance sheet the share value is Rs.350\/- Can the company issue shares to an investor at face value?\u00a0 Ifso what\u00a0 would be the income tax implication in the hands of the company as well as the Investor?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[58,978],"class_list":["post-37994","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-rule-11ua","qa_tag-valuation-of-shares"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/37994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37994"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37994"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=37994"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=37994"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=37994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}