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Income Tax - Highlights / Catch Notes

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Deemed Dividend u/s 2(22)(e) - the transaction between two group ...

Income Tax

October 17, 2018

Deemed Dividend u/s 2(22)(e) - the transaction between two group concerns were in the nature of current account and inter banking account containing both types of entries i.e., receipts and payments, the same cannot be brought in the purview of loans and advances so as to attract Section 2(22)(e)

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