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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Applicability of deemed dividend u/s 2(22)(e) – asset of the ...

Case Laws     Income Tax

September 5, 2014

Applicability of deemed dividend u/s 2(22)(e) – asset of the Respondent may have enhanced in value by virtue of repairs and renovation in respect of which it cannot be brought within definition of the advance or loan to the Respondent - no additions - HC

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