Income Tax - Case Law - MRS AMISHA B KORADIA VERSUS INCOME TAX OFFICER 2013 7 TMI 109 ITAT MUMBAI

Deemed dividend u s 2 22 e assessee is a beneficial shareholder in M s Koradia Construction Pvt Ltd and having 50 of shares holding with the advance of Rs 58 lacs stated to have been given to the assessee by the company .......... Income Tax - Case Law