Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. advanced loan to a concern in which he has 25% shares - the assessee company is not a registered holder of shares, therefore, the provisions of Section 2(22)(e) would not be applicable at all to the case of the assessee firm. .... - AT
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