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Dividend income 2(22)(e)

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(Querist)
21 November 2011 Could you please provide the reference of case studies under which deemed dividend u/s. 2(22)(e)to member of company who is holding substantial interest in the company and the company is not carrying out the activity of financing and lending.
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Vishal D Shah

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Vishal D Shah (Expert)
23 November 2011 There are so many.. refer to BCA Journal for Nov 2011.
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