Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Addition towards deemed dividend u/s 2(22)(e) - payment made to assessee company - the deemed dividend is taxable in the hands of the registered share holder but not in the hands of the deemed shareholders.
Addition towards deemed dividend u/s 2(22)(e) - payment made to assessee company - the deemed dividend is taxable in the hands of the registered share holder but not in the hands of the deemed shareholders.
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