TMI BlogDeemed dividend u/s 2(22)(e) - Protective assessment - the addition in the hands of the appellants on...Deemed dividend u/s 2(22)(e) - Protective assessment - the addition in the hands of the appellants on protective basis by the A O clearly amounts to a double addition and therefore, is unfair and unreasonable, which deserves to be deleted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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