Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal, in law, was right in deleting the addition of Rs. 35 lacs treated as deemed dividend under s. 2(22)(e) of the IT Act, 1961, by stating that since the transactions are not reflected in the books of account, it cannot be treated as deemed dividend
High Court Of Bombay CIT vs. Universal Medicare (P) Ltd. Section 2(22)(e), 43B(f), 260A Asst. Year 2003-04 Dr. D.Y. Chandrachud […]
