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Reopening of assessment u/s 148 - deemed dividend u/s 2(22)(e) - Already taxed in hand of recipient concern - re-assessment proceedings cannot be initiated in the hands of assessee being the major shareholder as reason to believe to escaped of income is missing

Income Tax
3-4-2019

Reopening of assessment u/s 148 - deemed dividend u/s 2(22)(e) - Already taxed in hand of recipient concern - re-assessment proceedings cannot be initiated in the hands of assessee being the major shareholder as reason to believe to escaped of income is missing

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