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Income Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Deemed dividend addition u/s 2(22)(e) - it is only where a loan ...

Case Laws     Income Tax

April 6, 2021

Deemed dividend addition u/s 2(22)(e) - it is only where a loan advanced by a company to registered shareholder and other conditions set out in section 2(22)(e) are satisfied, such amount of loan would be liable to regarded as deemed dividend within the meaning of the said section - AT

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