Deemed Dividend - Treatment of Intercorporate deposits as ...
Intercorporate Deposits Excluded from Deemed Dividends u/s 2(22)(e) of Income Tax Act.
September 10, 2013
Case Laws Income Tax AT
Deemed Dividend - Treatment of Intercorporate deposits as dividend u/s 2(22)(e) - Intercorporate deposits cannot be treated as a loan falling within the purview of section 2(22)(e) of the Act. - AT
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