Deemed dividend u/s 2(22)(e) - nature of receipt of sum from a ...
Case Laws Income Tax
June 25, 2018
Deemed dividend u/s 2(22)(e) - nature of receipt of sum from a company in which assessee is having 25.24% holding - assessee’s case that the same formed part of transactions in mutual or current account - assessee claimed that it was not loan or advance - the contention of the assessee accepted.
View Source