Deemed dividend u/s 2(22)(e) - The company had advanced money to clear the loan outstanding in the name...

Deemed dividend u/s 2(22)(e) - The company had advanced money to clear the loan outstanding in the name of the assessee, so as to pledge the properties for loans availed - It is not a gratuitous payment which attracts deeming provision of section 2(22)(e) - AT .....

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