Deemed dividend u/s 2(22)(e) - Assessee has only given a colour ...

Case Laws Income Tax

December 18, 2012

Deemed dividend u/s 2(22)(e) - Assessee has only given a colour to the transactions so as to characterise the same as in the nature of trade advance. Therefore provisions of section 2(22)(e) are clearly attracted - AT

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Deemed dividend u/s 2(22)(e) - Assessee has only given a colour ...

Case Laws Income Tax

December 18, 2012

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