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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Deemed dividend u/s 2(22)(e) - The intention of the legislature ...

Case Laws     Income Tax

November 18, 2013

Deemed dividend u/s 2(22)(e) - The intention of the legislature is to tax dividend only in the hands of the share-holder and not in the hands the concern - protectvie assessments in the hands of group companies set aside - AT

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