TMI BlogDeemed dividend u/s 2(22)(e) - circuitous transaction – Loan or advance - transaction essentially...Deemed dividend u/s 2(22)(e) - circuitous transaction – Loan or advance - transaction essentially carried out is not falling u/s 2(22)(e) - two decisions of SC relied upon by the revenue distinguished - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|