https://www.taxtmi.com/highlights?id=20454 Deemed dividend u/s 2(22)(e) – If the intention of the legislature was to tax such loan or advance as deemed dividend at the hands of “deeming shareholder“, then the legislature would have inserted deeming provision in respect of shareholder as well, that has not happened - AT en-us Mon, 27 Oct 2014 07:40:21 +0530 Mon, 27 Oct 2014 07:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20454 Deemed dividend u/s 2(22)(e) – If the intention of the legislature was to tax such loan or advance as deemed dividend at the hands of “deeming shareholder“, then the legislature would have inserted deeming provision in respect of shareholder as well, that has not happened - AT Highlights Income Tax Mon, 27 Oct 2014 07:40:21 +0530 https://www.taxtmi.com/highlights?id=20454