https://www.taxtmi.com/highlights?id=42109 Deemed Dividend u/s 2(22)(e) - the transaction between two group concerns were in the nature of current account and inter banking account containing both types of entries i.e., receipts and payments, the same cannot be brought in the purview of loans and advances so as to attract Section 2(22)(e) en-us Wed, 17 Oct 2018 07:43:48 +0530 Wed, 17 Oct 2018 07:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42109 Deemed Dividend u/s 2(22)(e) - the transaction between two group concerns were in the nature of current account and inter banking account containing both types of entries i.e., receipts and payments, the same cannot be brought in the purview of loans and advances so as to attract Section 2(22)(e) Highlights Income Tax Wed, 17 Oct 2018 07:43:48 +0530 https://www.taxtmi.com/highlights?id=42109