Deemed dividend u/s. 2(22)(e) - nature of receipt - business ...

Case Laws Income Tax

June 20, 2023

Deemed dividend u/s. 2(22)(e) - nature of receipt - business transactions or loan - assessee company has received amount from another company having common and substantial shareholding - since the nature of transaction is business advances, addition cannot be made as deemed dividend - AT

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Deemed dividend u/s. 2(22)(e) - nature of receipt - business ...

Case Laws Income Tax

June 20, 2023

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