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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Deemed dividend u/s 2(22)(e) - refund towards share application ...

Case Laws     Income Tax

April 29, 2014

Deemed dividend u/s 2(22)(e) - refund towards share application money - the amounts debited to the Running account of the assessee cannot be considered as deemed dividend in terms of the provisions of sec. 2(22)(e) - AT

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