https://www.taxtmi.com/highlights?id=53864 Deemed dividend u/s 2(22)(e) - effective date for determination of substantial share holding - one can file belated return with the ROC along with "late fee" as applicable, as was done by assessee and since the same was accepted by the ROC, hence, for all intents and purposes, the effective date of transaction will be the date as mentioned in the return. en-us Mon, 29 Jun 2020 09:59:07 +0530 Mon, 29 Jun 2020 09:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53864 Deemed dividend u/s 2(22)(e) - effective date for determination of substantial share holding - one can file belated return with the ROC along with "late fee" as applicable, as was done by assessee and since the same was accepted by the ROC, hence, for all intents and purposes, the effective date of transaction will be the date as mentioned in the return. Highlights Income Tax Mon, 29 Jun 2020 09:59:07 +0530 https://www.taxtmi.com/highlights?id=53864