Deemed dividend u/s 2(22)(e) - assessment in pursuance of search action u/s 132(1) - addition on...

Deemed dividend u/s 2(22)(e) - assessment in pursuance of search action u/s 132(1) - addition on account of deemed dividend u/s 2(22)(e) deleted as same is beyond the scope of assessment u/s 153A - AT .....

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