https://www.taxtmi.com/highlights?id=6266 Deemed dividend u/s 2(22)(a) - perquisite u/s 2(24)(iv) - CIT(A) is not justified to hold that it is perquisite benefit given by HPPL to its shareholder and not the transfer of occupancy rights to its shareholders. - AO has rightly held that the value of flats received are nothing but dividend given in the form of assets by HPPL. - AT en-us Tue, 18 Dec 2012 15:56:29 +0530 Tue, 18 Dec 2012 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6266 Deemed dividend u/s 2(22)(a) - perquisite u/s 2(24)(iv) - CIT(A) is not justified to hold that it is perquisite benefit given by HPPL to its shareholder and not the transfer of occupancy rights to its shareholders. - AO has rightly held that the value of flats received are nothing but dividend given in the form of assets by HPPL. - AT Highlights Income Tax Tue, 18 Dec 2012 15:56:29 +0530 https://www.taxtmi.com/highlights?id=6266