Deemed dividend u/s 2(22)(e) - Disallowance u/s 56 rws 2(22)(e) ...
Case Laws Income Tax
September 16, 2013
Deemed dividend u/s 2(22)(e) - Disallowance u/s 56 rws 2(22)(e) - Commercial transaction versus loan or advances - the assessee has demonstrated that the amount was received for the purpose of commercial transaction. - no addition - AT
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