Deemed dividend - Whether the receipt of share application money ...
Receipt of Share Application Money Not a Loan or Deposit u/s 2(22)(e) for Deemed Dividends.
April 7, 2014
Case Laws Income Tax HC
Deemed dividend - Whether the receipt of share application money can be treated and recorded as loan, deposits and “any payment“ for invoking the provisions of section 2(22)(e) - Held no - HC
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