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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Deemed dividend - an assessee who is not a shareholder of the ...

Case Laws     Income Tax

March 10, 2014

Deemed dividend - an assessee who is not a shareholder of the company, from which it received a loan or an advance cannot be treated as being covered by the definition of the word dividend as provided in Sec.2(22)(e) - AT

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