Deemed dividend - looking at the transactions from the objects ...
Transactions Not Deemed Dividend u/s 2(22)(e) of Income Tax Act; No Dividend Diversion via Loans.
October 26, 2017
Case Laws Income Tax AT
Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
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