ITAT Kolkata: Shareholding by Subsidiary Co. Irrelevant While Considering ‘Deemed Dividend’ Liability - 09.06.2017

ITAT Kolkata has held that shareholding by Subsidiary Company is irrelevant while considering ‘deemed dividend’ liability of Holding Company under section 2(22)(e) of Income Tax Act.

Tags : ITAT Kolkata Income Tax Act

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