Deemed dividend addition u/s 2(22)(e) - There remains no dispute that the assessee has incurred interest...

Deemed dividend addition u/s 2(22)(e) - There remains no dispute that the assessee has incurred interest expenses on the money borrowed from the company. Accordingly, we hold that there was no benefit derived by the assessee from such company on the money borrowed by him. - No additions can be made since, there was no benefit extended by the company to the assessee .....

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