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deemed dividend u/s 2(22)(e)

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(Querist)
24 May 2011 If the company has not given any loan or deposit during the previous year, in stead of this only opening balance indicating under loans and advances shown in Balance sheet. Can the provisions of section 2(22)(e) attracts? Please advise.
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Ashok Asthana

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Ashok Asthana (Expert)
26 May 2011 Please clarify your question

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