Deemed dividend as per Section 2(22)(e) - family arrangements - ...
Case Laws Income Tax
January 9, 2019
Deemed dividend as per Section 2(22)(e) - family arrangements - In the facts of the present case, the transaction between M/s.MEL and M/s.SREL being admittedly a business transaction, as is evident from the evidence on record, Section-2(22)(e) is not applicable.
View Source