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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Deemed divided u/s.2(22)(e) - interconnected companies - In the ...

Case Laws     Income Tax

April 10, 2018

Deemed divided u/s.2(22)(e) - interconnected companies - In the absence of assessee holding the shares in lending-company, the money received by assessee is thus not qualified to be taxed as ‘deemed dividend’ in the hands of assessee-company. - AT

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