TMI BlogDeemed dividend - section 2(22)(e) - deemed shareholder - None of the conditions for invoking the...Deemed dividend - section 2(22)(e) - deemed shareholder - None of the conditions for invoking the provisions of section 2(22)(e) of the Act were present in the instant case – addition deleted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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