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Deemed Dividend Cannot Be Taxed In The Hands Of Non-Shareholders: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that deemed dividends cannot be taxed in the hands of non-shareholders.The bench of Annapurna Gupta (Accountant Member) has.
Aaryavart infrastructurep ltd
Ahmedabad bench
Income tax appellate tribunal
Annapurna gupta
Accountant member
Income tax act
Aaryavart infrastructure
Deemed dividend
Non shareholders
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