TMI BlogDeemed dividend u/s 2(22)(e) - assessee firm is neither a registered nor beneficial shareholder -...Deemed dividend u/s 2(22)(e) - assessee firm is neither a registered nor beneficial shareholder - advanced received from company - Two partners of firm holding shares in the lender company - Dividend is not taxable in hand of firm u/s 2(22)(e). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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