All Advances given for purely temporary financial accommodation for business purposes does not attract the deeming fiction of deemed Dividend u/s 2(22)(e)
Fair Market Value of property determined without giving access to the DVO’s report to Assessee and without considering the Assessee’s objections is not fair
An opportunity Not to be Missed – CBDT have given Relaxation for Verification of Income Tax Return (ITR V)
Where both interest-free and interest bearing funds were available with assessee, it is to be presumed that investments were made out of interest-free fund: Bombay HC