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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - ...

Case Laws     Income Tax

July 29, 2018

Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - enhancement of tax liability of the assessee - ITAT was right and within its jurisdiction in directing the examination of the fair market value of the shares bought back by it during the previous year.

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