Section 2 (22)(e) of the Income Tax Act

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Shareholding Prerequisite for Deemed Dividend status for making Addition u/s 2(22) (e) of Income Tax Act: ITAT deletes Addition [Read Order]
March 24, 2024
Deemed Dividend - KTC Group
ITAT reiterates that Deemed Dividend is assessable from Partners, Not from Firm since they are the Beneficial Shareholders of the Lender Co. [Read Order]
February 5, 2018
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