Deemed dividend u/s 2(22)(e) - Assessee contention the amount is not a loan taken from PASPL rather said...

Deemed dividend u/s 2(22)(e) - Assessee contention the amount is not a loan taken from PASPL rather said amount is a security deposit received in terms of agreement under which the industrial land was given for industrial use to PASPL. - Since the amount is taken for business purposes only, no addition could be make - AT .....

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