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    <title>Funds from Interconnected Companies Not &#039;Deemed Dividend&#039; u/s 2(22)(e) Due to Lack of Shareholding.</title>
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    <description>Deemed divided u/s.2(22)(e) - interconnected companies - In the absence of assessee holding the shares in lending-company, the money received by assessee is thus not qualified to be taxed as ‘deemed dividend’ in the hands of assessee-company. - AT</description>
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      <description>Deemed divided u/s.2(22)(e) - interconnected companies - In the absence of assessee holding the shares in lending-company, the money received by assessee is thus not qualified to be taxed as ‘deemed dividend’ in the hands of assessee-company. - AT</description>
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