Deemed dividend u/s.2(22)(e) - The shareholder against whom the ...
Case Laws Income Tax
June 27, 2015
Deemed dividend u/s.2(22)(e) - The shareholder against whom the direction has been issued for addition is not before us in appeal. If the shareholder feels that the impugned direction is illegal or unjustified, the legal recourse is available to him under the Act. - AT
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