| 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) |