Deemed Dividends: Shares Held by Individuals Cannot Be Clubbed with HUF or Partnership Shares u/s 2(22)(e.

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....Deemed dividend u/s 2(22)(e) - determination of substantial interest / voting rights in the company - clubbing of the shares held by the individual and shares held by the HUF through its Karta - clubbing of the shares held by the partner in his individual capacity and shares held by the partnership firm - Clubbing is not allowed - additions deleted - AT....