As per sec 2(22)(e) deemed dividend in case of closely held company.
Please explain.
https://www.caclubindia.com/articles/deemed-dividend-section-2-22-e-of-income-tax-act-1961-6121.asp
And deemed-dividend-under-section-222-explained
Or deemed-dividend-a-detailed-analysis-of-section-222e-of-the-income-tax-act-1961
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