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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Deemed dividend u/s 2(22)(e) - The payment of the amount in ...

Case Laws     Income Tax

December 25, 2013

Deemed dividend u/s 2(22)(e) - The payment of the amount in pursuance to the agreement for sale of cold storage would not by itself become loan or partake the character of loan after the agreement was cancelled and MOU signed for returning the amount - HC

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