https://www.taxtmi.com/highlights?id=1977 Deemed dividend u/s 2(22)(e) - beneficial owner of 30% - The plea of the assessee that no direct payment was made by the company to the assessee has no relevance as the case of the assessee falls within the third limb i.e. payment on behalf or for the individual benefit of the shareholder.... - AT en-us Mon, 31 Oct 2011 00:00:00 +0530 Mon, 31 Oct 2011 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=1977 Deemed dividend u/s 2(22)(e) - beneficial owner of 30% - The plea of the assessee that no direct payment was made by the company to the assessee has no relevance as the case of the assessee falls within the third limb i.e. payment on behalf or for the individual benefit of the shareholder.... - AT Highlights Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/highlights?id=1977