https://www.taxtmi.com/highlights?id=21133 Deemed Dividend - section 2(22)(e) of the Act covers only such situations, where the shareholder alone benefits from the loan transaction, because if the company also benefits from the said transaction, it will take the character of a commercial transaction - AT en-us Tue, 23 Dec 2014 10:41:06 +0530 Tue, 23 Dec 2014 10:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21133 Deemed Dividend - section 2(22)(e) of the Act covers only such situations, where the shareholder alone benefits from the loan transaction, because if the company also benefits from the said transaction, it will take the character of a commercial transaction - AT Highlights Income Tax Tue, 23 Dec 2014 10:41:06 +0530 https://www.taxtmi.com/highlights?id=21133