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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Deemed dividend u/s.2(22)(e) - a business transaction between ...


Funds Transfer Between Entities Not a Deemed Dividend u/s 2(22)(e) of Income Tax Act.

February 2, 2016

Case Laws     Income Tax     AT

Deemed dividend u/s.2(22)(e) - a business transaction between two concerns, under which amount is transferred from one to another cannot be treated as dividend in the hands of shareholder by applying the deeming provisions of section 2(22)(e) - AT

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