https://www.taxtmi.com/highlights?id=16529 Deemed dividend u/s 2(22)(e) - The payment of the amount in pursuance to the agreement for sale of cold storage would not by itself become loan or partake the character of loan after the agreement was cancelled and MOU signed for returning the amount - HC en-us Wed, 25 Dec 2013 17:17:21 +0530 Wed, 25 Dec 2013 17:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16529 Deemed dividend u/s 2(22)(e) - The payment of the amount in pursuance to the agreement for sale of cold storage would not by itself become loan or partake the character of loan after the agreement was cancelled and MOU signed for returning the amount - HC Highlights Income Tax Wed, 25 Dec 2013 17:17:21 +0530 https://www.taxtmi.com/highlights?id=16529