Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. ...
Case Laws Income Tax
December 23, 2011
Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. advanced loan to a concern in which he has 25% shares - the assessee company is not a registered holder of shares, therefore, the provisions of Section 2(22)(e) would not be applicable at all to the case of the assessee firm. .... - AT
View Source