Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - enhancement of tax liability of the assessee - ITAT was right and within its jurisdiction in directing the examination of the fair market value of the shares bought back by it during the previous year.
Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - enhancement of tax liability of the assessee - ITAT was right and within its jurisdiction in directing the examination of the fair market value of the shares bought back by it during the previous year.
Note: It is a system-generated summary and is for quick reference only.