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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