TMI BlogDeemed Dividends u/s 2(22)(e) Apply Only to Registered Shareholders, Not Other Companies.Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken with other companies – section 2(22)(e) can be invoked only in the hands of the borrowers who were registered shareholders only - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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