TMI BlogDeemed dividend u/s 2(22)(e) - nature of receipt of sum from a company in which assessee is having...Deemed dividend u/s 2(22)(e) - nature of receipt of sum from a company in which assessee is having 25.24% holding - assessee’s case that the same formed part of transactions in mutual or current account - assessee claimed that it was not loan or advance - the contention of the assessee accepted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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