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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Deemed dividend u/s 2(22)(e) - assessee company is not holding a ...


Assessee Company Not Liable for Additions under Deemed Dividend Rule Section 2(22)(e) Without Holding Shares.

September 26, 2012

Case Laws     Income Tax     AT

Deemed dividend u/s 2(22)(e) - assessee company is not holding a single share in company lending advance - no addition - AT

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