Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. ...

Section 2(22)(e) Deemed Dividends Not Applicable: Assessee Not a Registered Shareholder in Loan Case.

December 23, 2011

Case Laws Income Tax AT

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

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Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. ...

Section 2(22)(e) Deemed Dividends Not Applicable: Assessee Not a Registered Shareholder in Loan Case.

December 23, 2011

Case Laws Income Tax AT

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