Deemed dividend addition u/s 2(22)(e) - AO’s action treating the advances received from the company as...

Deemed dividend addition u/s 2(22)(e) - AO’s action treating the advances received from the company as business income already stands deleted. We hold that the same has no bearing on the instant issue of deemed dividend whose application stands sufficiently proved qua the loan and advances coming from the company side to his account. - AT .....

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