https://www.taxtmi.com/highlights?id=4610 Deemed dividend - the loan obtained in the “N” Trust had 20% share holding from a company in which “N” Trust had 10% share holding, could not be taxed as deemed dividend u/s.2(22)(e) since “N” Trust was only a registered shareholder and not a beneficial shareholder - AT en-us Mon, 30 Jul 2012 07:32:55 +0530 Mon, 30 Jul 2012 07:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4610 Deemed dividend - the loan obtained in the “N” Trust had 20% share holding from a company in which “N” Trust had 10% share holding, could not be taxed as deemed dividend u/s.2(22)(e) since “N” Trust was only a registered shareholder and not a beneficial shareholder - AT Highlights Income Tax Mon, 30 Jul 2012 07:32:55 +0530 https://www.taxtmi.com/highlights?id=4610