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Court Rules Family Shares Not Clubbed for Deemed Dividends Under Income Tax Act Section 2(22)(e.

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....Deemed dividend u/s 2(22)(e) - holding or ownership of voting rights of the shares held by the family - inclusion/clubbing of beneficial ownership of family members with that of Shri Anand Prakash Srivastava is not mandated by the provisions of the Act and thus tantamount to reading a condition which is not there - no additions - AT....

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Court Rules Family Shares Not Clubbed for Deemed Dividends Under Income Tax Act Section 2(22)(e.