Deemed dividend u/s.2(22)(e) - The shareholder against whom the ...
Deemed Dividend Issue u/s 2(22)(e) of Income Tax Act: Shareholder Can Challenge Direction for Addition.
June 27, 2015
Case Laws Income Tax AT
Deemed dividend u/s.2(22)(e) - The shareholder against whom the direction has been issued for addition is not before us in appeal. If the shareholder feels that the impugned direction is illegal or unjustified, the legal recourse is available to him under the Act. - AT
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