Deemed dividend u/s Sec.2(22)(e) - The loan account is different ...
Case Laws Income Tax
November 21, 2015
Deemed dividend u/s Sec.2(22)(e) - The loan account is different from a current account with a shareholder and the transactions between the Assessee and BAPL are in the nature of current account and provisions of Sec.2(22)(e ) of the Act will not be applicable - AT
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