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Deemed dividend addition u/s (2)(22)(e) - loans or advances - ‘low’...

Income Tax
24-9-2019

Deemed dividend addition u/s (2)(22)(e) - loans or advances - ‘low’ retention period - the provision in no manner seeking to impinge on genuine business transactions - The assessee’s argument, which is even otherwise not backed by any material and only in the nature of a bald statement, is therefore without merit.

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