Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken with other companies – section 2(22)(e) can be invoked only in the hands of the borrowers who were registered shareholders only - AT
Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken with other companies – section 2(22)(e) can be invoked only in the hands of the borrowers who were registered shareholders only - AT
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