TMI BlogDeemed dividend u/s 2(22)(e) - Advance against sales - the payments received by the assessee from AIL...Deemed dividend u/s 2(22)(e) - Advance against sales - the payments received by the assessee from AIL are receipt against sales made during the course of commercial transactions and therefore, provision of Section 2(22)(e) is not applicable. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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