Deemed dividend u/s 2(22)(e) - beneficial owner of 30% - The ...

Case Laws Income Tax

October 31, 2011

Deemed dividend u/s 2(22)(e) - beneficial owner of 30% - The plea of the assessee that no direct payment was made by the company to the assessee has no relevance as the case of the assessee falls within the third limb i.e. payment on behalf or for the individual benefit of the shareholder.... - AT

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Deemed dividend u/s 2(22)(e) - beneficial owner of 30% - The ...

Case Laws Income Tax

October 31, 2011

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