https://www.taxtmi.com/highlights?id=23201 Deemed dividend - only the assessee is holding 15% of the voting power in the lending company and 45% of voting power in the borrowing company - there is no question of any proportionate addition when the assessee is the only share holder who fulfills the condition prescribed u/s 2(22)(e) - AT en-us Wed, 03 Jun 2015 08:44:27 +0530 Wed, 03 Jun 2015 08:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23201 Deemed dividend - only the assessee is holding 15% of the voting power in the lending company and 45% of voting power in the borrowing company - there is no question of any proportionate addition when the assessee is the only share holder who fulfills the condition prescribed u/s 2(22)(e) - AT Highlights Income Tax Wed, 03 Jun 2015 08:44:27 +0530 https://www.taxtmi.com/highlights?id=23201