https://www.taxtmi.com/highlights?id=53997 Deemed dividend u/s 2(22)(e) - substantial interest in the said concern - The definition does not alter the legal position that dividend has to be taxed in the hands of the shareholder. As such, the dividend within the meaning of cl. (e) of Sec. 2(22) can only be brought to tax in the hands of the shareholder. en-us Mon, 13 Jul 2020 10:57:59 +0530 Mon, 13 Jul 2020 10:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53997 Deemed dividend u/s 2(22)(e) - substantial interest in the said concern - The definition does not alter the legal position that dividend has to be taxed in the hands of the shareholder. As such, the dividend within the meaning of cl. (e) of Sec. 2(22) can only be brought to tax in the hands of the shareholder. Highlights Income Tax Mon, 13 Jul 2020 10:57:59 +0530 https://www.taxtmi.com/highlights?id=53997