Deemed dividend u/s 2(22)(e) - Protective assessment - the ...
Assessing Officer's Protective Addition of Deemed Dividend u/s 2(22)(e) Leads to Unfair Double Taxation.
July 18, 2020
Case Laws Income Tax AT
Deemed dividend u/s 2(22)(e) - Protective assessment - the addition in the hands of the appellants on protective basis by the A O clearly amounts to a double addition and therefore, is unfair and unreasonable, which deserves to be deleted.
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