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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Deemed Dividend u/s 2(22)(e) - receipt of loan -mount received ...

Case Laws     Income Tax

September 13, 2013

Deemed Dividend u/s 2(22)(e) - receipt of loan -mount received by the Assessee will have to be considered as deemed dividend but only to the extent of accumulated profits of KDPML as on the date of granting of loan/advance - AT

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