TMI BlogDeemed dividend u/s 2(22)(e) - one of the partners of the assessee firm was holding major share holding...Deemed dividend u/s 2(22)(e) - one of the partners of the assessee firm was holding major share holding - Since the assessee firm was not shareholder in the lender company, viz. M/s Siroya FM Construction Pvt Ltd, the impugned amount of loan cannot be taxed in the hands of the assessee firm as deemed dividend - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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