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Addition For Deemed Dividend Made Can Be Done In Hands Of Shareholder Only: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that addition for a deemed dividend made under Section 2(22)(e) of the Income Act can be done in the hands of the shareholder only.The. ....

Sapna Bhatia , Delhi Bench , Income Tax Appellate Tribunal , Income Act , Yogesh Kumar , Judicial Member , Shamim Yahya , Accountant Member , Assessing Officer , For Appellant , Deemed Dividend ,