Addition of deemed dividend u/s 2(22)(e) - advances by the company was for purchase of land - when the...

Addition of deemed dividend u/s 2(22)(e) - advances by the company was for purchase of land - when the transaction does not fall in the category of loan or advance in terms of section 2(22)(e) but the same is a business transaction, then the addition made by the AO is not sustainable .....

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