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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Deemed dividend u/s 2(22)(e) - HUF - share certificates were ...

Case Laws     Income Tax

January 5, 2017

Deemed dividend u/s 2(22)(e) - HUF - share certificates were issued in the name of the Karta - it is no gainsaying that since HUF itself is not the registered shareholder, the provisions of deemed dividend are not attracted - SC

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