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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