Deemed dividend u/s 2(22) (e) - to be assessed in the hands of the share holder or in the hands of the...

Deemed dividend u/s 2(22) (e) - to be assessed in the hands of the share holder or in the hands of the firm - the nature of transaction between the firm and the company and it is neither a loan nor an advance, but a deferred liability. - ITAT rightly deleted the additions - HC .....

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