Deemed dividend addition u/s 2(22)(e) - assessee should have ...

Case Laws Income Tax

November 13, 2018

Deemed dividend addition u/s 2(22)(e) - assessee should have received loans or advances and pays the same subsequently. In the given case, no such things were noticed - we cannot cherry pick certain transactions and term them as ‘loans and advances’ - No additions.

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Deemed dividend addition u/s 2(22)(e) - assessee should have ...

Case Laws Income Tax

November 13, 2018

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