Deemed dividend u/s 2(22)(e) - Assessee held 97.83% shares - the assessee received the advance against...

Deemed dividend u/s 2(22)(e) - Assessee held 97.83% shares - the assessee received the advance against sale of property belonging to her, therefore the transaction could not be brought under the provisions of Sec. 2(22)(e) - AT .....

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