Deemed dividend - section 2(22)(e) - deemed shareholder - None ...
Deemed Dividends Not Applicable u/s 2(22)(e) of Income Tax Act; Addition Deleted Due to Unmet Conditions.
November 5, 2013
Case Laws Income Tax AT
Deemed dividend - section 2(22)(e) - deemed shareholder - None of the conditions for invoking the provisions of section 2(22)(e) of the Act were present in the instant case – addition deleted - AT
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