Deemed dividend u/s 2(22)(e) – loans and advances - inter ...
Loans and advances, including ICDs, not deemed dividends u/s 2(22)(e) of Income Tax Act.
October 14, 2013
Case Laws Income Tax AT
Deemed dividend u/s 2(22)(e) – loans and advances - inter corporate deposits - ICDs and the advances to the assessee cannot be treated as deemed dividend at the hands of the assessee - AT
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