Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in...

Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. - assessee has succeeded in his attempt on the issue of business exigency. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X