TMI BlogDividend dividend u/s.2(22)(e) - transactions between the shareholder and company - Director of the...Dividend dividend u/s.2(22)(e) - transactions between the shareholder and company - Director of the company holding 50% shares taking temporary accommodation loans from company - the transactions between the assessee and TIBPL, in the given circumstances, do not constitute deemed dividend in favour of the assessee so as to fall within the ambit of section 2(22)(e) of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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