https://www.taxtmi.com/highlights?id=19935 Applicability of deemed dividend u/s 2(22)(e) – asset of the Respondent may have enhanced in value by virtue of repairs and renovation in respect of which it cannot be brought within definition of the advance or loan to the Respondent - no additions - HC en-us Fri, 05 Sep 2014 20:40:09 +0530 Fri, 05 Sep 2014 20:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19935 Applicability of deemed dividend u/s 2(22)(e) – asset of the Respondent may have enhanced in value by virtue of repairs and renovation in respect of which it cannot be brought within definition of the advance or loan to the Respondent - no additions - HC Highlights Income Tax Fri, 05 Sep 2014 20:40:09 +0530 https://www.taxtmi.com/highlights?id=19935