TMI BlogDeemed dividend u/s 2(22(e) - advances - There remains no doubt that the transactions between assessee...Deemed dividend u/s 2(22(e) - advances - There remains no doubt that the transactions between assessee and DVPL is representing current account transactions. Therefore, the provision of Section 2(22)(e) of the Act cannot be attracted to such transactions. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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