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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Deemed dividend - looking at the transactions from the objects ...


Transactions Not Considered Dividend Diversion as Loans or Advances u/s 2(22)(e) of Income Tax Act.

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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