Deemed dividend u/s 2(22)(e) - payments ‘made to any concern in which the shareholder is a member’ -...

Deemed dividend u/s 2(22)(e) - payments ‘made to any concern in which the shareholder is a member’ - common shareholder having a substantial interest in the assessee company as well as in the creditor companies - Revenue failed to prove that the case is falling under the second limb of section 2(22)(e). .....

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