Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company -...

Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by supreme court and this issue is referred by SC itself to larger bench - decision of this Court approved by SC holds the field, no error committed by the ITAT in following the same - no substantial question of law arises .....

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