Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deemed dividend u/s 2(22)(e) – If the intention of the legislature was to tax such loan or advance as deemed dividend at the hands of “deeming shareholder“, then the legislature would have inserted deeming provision in respect of shareholder as well, that has not happened - AT
Deemed dividend u/s 2(22)(e) – If the intention of the legislature was to tax such loan or advance as deemed dividend at the hands of “deeming shareholder“, then the legislature would have inserted deeming provision in respect of shareholder as well, that has not happened - AT
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