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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Deemed dividend addition u/s 2(22)(e) - Mere issuance of a ...

Case Laws     Income Tax

December 7, 2017

Deemed dividend addition u/s 2(22)(e) - Mere issuance of a cheque that was subsequently cancelled and returned without ever being ever presented for encashment and without any money having been paid against the same to the assessee it could never constitute payment of any sum. - HC

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