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    June 19, 2025 Case Laws GST
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Income Tax

Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken ...

Deemed Dividends u/s 2(22)(e) Apply Only to Registered Shareholders, Not Other Companies.

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Income TaxJune 17, 2014Case LawsAT

Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken with other companies – section 2(22)(e) can be invoked only in the hands of the borrowers who were registered shareholders only - AT

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