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Share Premium : Taxability under the Income-tax Act,1961. Tuesday, 04 April 2017 09:49. This article makes an attempt to examine in detail the present provisions of the Act on the issue of taxing cash credits, the way these have been interpreted by the judiciary and what changes are needed to plug the loopholes in the law. Berger Paints India Ltd v CIT. Tuesday, 04 April 2017 07:33. You are here: . Share Premium : Taxability under the Income-tax Act,1961. In Latest in tax. Berger Paints India Ltd v CIT.
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