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Firm which is Not a Shareholder in Pvt. Company can’t be Taxed for Deemed Dividend: ITAT - (04 Apr 2019)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed dividend under Section 2(22)(e) of Income Tax Act, 1961.

Tags : ITAT   DEEMED DIVIDENT   FIRM NOT A SHAREHOLDER  

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