Home / 
Deemed Dividends Not Applicable to HUF u/s 2(22)(e) Due to Lack of Registered Shareholder Status.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Deemed dividend u/s 2(22)(e) - HUF - share certificates were issued in the name of the Karta - it is no gainsaying that since HUF itself is not the registered shareholder, the provisions of deemed dividend are not attracted - SC....