https://www.taxtmi.com/highlights?id=2463 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 en-us Fri, 23 Dec 2011 12:45:48 +0530 Fri, 23 Dec 2011 12:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2463 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 Highlights Income Tax Fri, 23 Dec 2011 12:45:48 +0530 https://www.taxtmi.com/highlights?id=2463