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Deemed dividend u/s.2(22)(e) - payments made through inter-se transactions between the companies cannot be termed as any gratuitous payment to the assessee shareholder and thus the provisions of Section 2(22)(e) are not applicable in this case - Tri

Income Tax - Deemed dividend u/s.2(22)(e) - payments made through inter-se transactions between the companies cannot be termed as any gratuitous payment to the assessee shareholder and, thus, the prov .....

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