https://www.taxtmi.com/highlights?id=29219 Deemed dividend - simply because there were transactions of cheques received and cheques paid in the mutual, open, current, running account with the sister concerns, the same cannot be considered as payment by way of loans or advances so as to attract provisions of section 2(22)(e) - AT en-us Fri, 13 May 2016 09:01:36 +0530 Fri, 13 May 2016 09:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29219 Deemed dividend - simply because there were transactions of cheques received and cheques paid in the mutual, open, current, running account with the sister concerns, the same cannot be considered as payment by way of loans or advances so as to attract provisions of section 2(22)(e) - AT Highlights Income Tax Fri, 13 May 2016 09:01:36 +0530 https://www.taxtmi.com/highlights?id=29219