Section 2(22)(e) of the Income Tax Act, 1961 - Last word yet to be said

PRAKASH AGARWAL , Last updated: 17 May 2018  
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Intricacies and nuances of Section 2(22)(e) of the Income Tax Act, 1961 and the unsettled position on the controversy regarding the applicability of the provisions of deemed dividend. Two recent judgements of the Apex Court have kept the pot boiling with regard to the meaning of word shareholder

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Published by

PRAKASH AGARWAL
(Managing Partner)
Category Income Tax   Report

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