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Deemed dividend

This query is : Resolved 
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(Querist)
27 August 2010 Dear All,

If the shareholder has receivced loan from the Co. and subsequently the holding of such shareholder is increceed more than 10 % then in such case whether deemed dividend will apply ?
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CA Sanat Pyne

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CA Sanat Pyne (Expert)
27 August 2010 no deemed dividend will apply if thereis a holding of 10% or more at the time of receiving loan.
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