Income Tax - Case Law - Mr Afzal S Patel Versus A C I T Central Circle 45 Mumbai 2013 7 TMI 314 ITAT MUMBAI

Deemed dividend u s 2 22 e whether the marginal overdrawing debit balance of the assessee director represented advance or loan to a shareholder and hence covered by the provisions of section 2 22 e Held that As there is .......... Income Tax - Case Law