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        Income Tax

        Deemed dividend addition u/s.2(22) - trade advance in relation...

        Trade Advances Not Deemed Dividends Under Income Tax Act Section 2(22), Distinguishing Business Transactions from Dividend Distributions.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Deemed dividend addition u/s.2(22) - trade advance in relation to business transaction cannot be treated as deemed dividend - AT
                                Note: It is a system-generated summary and is for quick reference only.
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