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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Deemed dividend as per Section 2(22)(e) - family arrangements - ...

Case Laws     Income Tax

January 9, 2019

Deemed dividend as per Section 2(22)(e) - family arrangements - In the facts of the present case, the transaction between M/s.MEL and M/s.SREL being admittedly a business transaction, as is evident from the evidence on record, Section-2(22)(e) is not applicable.

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