https://www.taxtmi.com/highlights?id=13916 Deemed dividend u/s 2(22)(e) - assessee-firm is holding less than 10 percent of shareholding, irrespective of the fact that the shareholding of the firm to whom advance had been made and the partners of the said firm have shareholding more than 10 percent of the said concern, which had advanced the amount - No Deemed dividend - AT en-us Fri, 16 Aug 2013 08:35:42 +0530 Fri, 16 Aug 2013 08:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13916 Deemed dividend u/s 2(22)(e) - assessee-firm is holding less than 10 percent of shareholding, irrespective of the fact that the shareholding of the firm to whom advance had been made and the partners of the said firm have shareholding more than 10 percent of the said concern, which had advanced the amount - No Deemed dividend - AT Highlights Income Tax Fri, 16 Aug 2013 08:35:42 +0530 https://www.taxtmi.com/highlights?id=13916