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Advance Against Property Deemed Dividend Under Income Tax Act Section 2(22)(e); Company Misclassified in Balance Sheet.

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....Deemed dividend - Advance Received Against Sale of Property u/s 2(22)(e) - n the respective balance sheet of the company amount had not been shown separately as advance against the land and properties and the same have been shown under the head “Other Advances” - additions confirmed - AT....

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