Deemed dividends u/s 2(22)(e) -when the authorities found that ...
Section 2(22)(e) Not Applicable: Amount Not Classified as Loan or Advance; No Deemed Dividends Involved.
July 5, 2013
Case Laws Income Tax HC
Deemed dividends u/s 2(22)(e) -when the authorities found that the amount in question cannot be categorized as loan or advance, question of application of section 2(22)(e) would not arise - HC
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