https://www.taxtmi.com/highlights?id=23268 TDS u/s 194 - Deemed dividend u/s 2(22)(e) - when the loans/advances have been given to a non shareholder, then it is impossible for a payer company to ascertain whether it will attract the provisions of section 2(22)(e) or not - provisions of section 2(22)(e) and 194 do not require the payer assessee company to deduct TDS u/s 194 - AT en-us Tue, 09 Jun 2015 08:55:24 +0530 Tue, 09 Jun 2015 08:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23268 TDS u/s 194 - Deemed dividend u/s 2(22)(e) - when the loans/advances have been given to a non shareholder, then it is impossible for a payer company to ascertain whether it will attract the provisions of section 2(22)(e) or not - provisions of section 2(22)(e) and 194 do not require the payer assessee company to deduct TDS u/s 194 - AT Highlights Income Tax Tue, 09 Jun 2015 08:55:24 +0530 https://www.taxtmi.com/highlights?id=23268