Revision u/s 263 - addition u/s 2(22)(e) - deemed dividend - This section does not visualize a case of...

Revision u/s 263 - addition u/s 2(22)(e) - deemed dividend - This section does not visualize a case of substitution of the judgment of the Commissioner for that of the AO. Therefore, it cannot be held that in the instant case the AO’s order was erroneous and prejudicial to the interest of the revenue - AT .....

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