Deemed dividend - only the assessee is holding 15% of the voting power in the lending company and 45% of...

Deemed dividend - only the assessee is holding 15% of the voting power in the lending company and 45% of voting power in the borrowing company - there is no question of any proportionate addition when the assessee is the only share holder who fulfills the condition prescribed u/s 2(22)(e) - AT .....

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