Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
Deemed dividend – amount advanced to assessee who holds 10% of voting rights – Even though the loan was repaid within a short period the factum of the loan being granted cannot be denied. - taxable u/s 2(22)(e) - AT
Deemed dividend – amount advanced to assessee who holds 10% of voting rights – Even though the loan was repaid within a short period the factum of the loan being granted cannot be denied. - taxable u/s 2(22)(e) - AT
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