https://www.taxtmi.com/highlights?id=48322 Deemed dividend u/s 2(22)(e) - purchase of property in the name of shareholder-director - the Board Resolution coupled with the entries in the books of account and Balance Sheets as at 31.3.2012 and 31.03.2013 constitute the clinching evidence to show that the said property really belongs to the Company and the assessee merely held the same for and on behalf of the Company - cannot be treated as deemed dividend en-us Thu, 01 Aug 2019 06:26:43 +0530 Thu, 01 Aug 2019 10:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48322 Deemed dividend u/s 2(22)(e) - purchase of property in the name of shareholder-director - the Board Resolution coupled with the entries in the books of account and Balance Sheets as at 31.3.2012 and 31.03.2013 constitute the clinching evidence to show that the said property really belongs to the Company and the assessee merely held the same for and on behalf of the Company - cannot be treated as deemed dividend Highlights Income Tax Thu, 01 Aug 2019 06:26:43 +0530 https://www.taxtmi.com/highlights?id=48322