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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Deemed dividend- an assessee who is not a shareholder of the ...

Case Laws     Income Tax

February 7, 2012

Deemed dividend- an assessee who is not a shareholder of the company, from which it received a loan or an advance cannot be treated as being covered by the definition of the word dividend as provided in Sec.2(22)(e) of the Act..... - HC

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