https://www.taxtmi.com/highlights?id=13311 Deemed dividends u/s 2(22)(e) -when the authorities found that the amount in question cannot be categorized as loan or advance, question of application of section 2(22)(e) would not arise - HC en-us Fri, 05 Jul 2013 08:29:32 +0530 Fri, 05 Jul 2013 08:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13311 Deemed dividends u/s 2(22)(e) -when the authorities found that the amount in question cannot be categorized as loan or advance, question of application of section 2(22)(e) would not arise - HC Highlights Income Tax Fri, 05 Jul 2013 08:29:32 +0530 https://www.taxtmi.com/highlights?id=13311