Deemed Dividends u/s 2(22)(e) Include Public Issue Payments; Loan Repayment Doesn't Exempt Shareholders from Provisions. https://www.taxtmi.com/highlights?id=24050 Deemed dividend under section 2(22)(e) - Payment for public issue - mere repayment of money borrowed by the share holder will not escape him from the provisions of sec. 2(22)(e) of the Act. - AT en-us Tue, 04 Aug 2015 07:04:54 +0530 Tue, 04 Aug 2015 07:04:54 +0530 TaxTMI RSS Generator Deemed Dividends u/s 2(22)(e) Include Public Issue Payments; Loan Repayment Doesn't Exempt Shareholders from Provisions. https://www.taxtmi.com/highlights?id=24050 Deemed dividend under section 2(22)(e) - Payment for public issue - mere repayment of money borrowed by the share holder will not escape him from the provisions of sec. 2(22)(e) of the Act. - AT Highlights Income Tax Tue, 04 Aug 2015 07:04:54 +0530 https://www.taxtmi.com/highlights?id=24050