Commentary - Subject Wise

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CMV01077700 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Misappropriation Not deemed dividend
CMV01077600 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Treatment of repayment of loan
CMV01077500 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Period for which loan or advance made is immaterial
CMV01077400 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Scope of deemed dividend under section 2(22)(e)
CMV01077300 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Repayment of advances taken Effect of
CMV01077200 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Point of time when section 2(22)(e) attracted
CMV01077100 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Current profit Includibility in accumulated profits
CMV01077000 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Accumulated profits in the context of section 2(22)(e)
CMV01076900 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Word payment in section 2(22)(e)
CMV01076800 Section 2(22) - Dividend - Payment of Advance or Loan to Substantial Shareholders [Sub-Clause (e)] - Word advance in section 2(22)(e)
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