Court :
SC
Brief :
Case Fact: Whether income earned by the partner from funds withdrawn from a firm, where the firm had received such funds from a Co. in which the said partner has substantial interest, as repayment of advances made earlier in the ordinary course of business, be treated as deemed dividend u/s 2(22)(e).
Citation :
2005) 146 Taxman743(CAL) Mukundray K. Shah Vs. C.I.T
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