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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Deemed dividend u/s 2(22)(e) - merely stating in the object ...

Case Laws     Income Tax

December 18, 2012

Deemed dividend u/s 2(22)(e) - merely stating in the object clause that the business of the assessee company was money lending cannot be held that the case of assessee falls under exceptional circumstances not to treat the deemed dividend. - AT

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