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2(22)(2) Deemed Dividend: The argument that as the shares are issued in the name of the Karta, the HUF is not the “registered shareholder” and so s. The Company is the manufacturer and distributor of various grades of NPK Fertilizers and other agricultural inputs. Out of this, 3,92,500 number of shares were subscribed by the assessee which represented 37.12% of the total shareholding of the Company.2(22)(e) will not apply to loans paid to the HUF is not correct because in the annual returns filed with the ROC, the HUF is shown as the registered and beneficial shareholder. In the audit report and annual return for the relevant period, which was filed by it before the Registrar of Companies (ROC), it was found that the subscribed share capital of the said Company was Rs. From this fact, the AO concluded that the assessee was both the registered shareholder of the Company and also the beneficial owner of shares, as it was holding more than 10% of voting power.Indian Road Congress (IRC), New Delhi has accredited the construction of road by “Geopolymer Concrete” Devel Mumbai: Investor Interaction Meet underway, organized jointly by MOP and PFC at Sofitel, Mumbai.This is the first time that CMDs Of PFC, NTPC, REC, Powergrid, SJVN, PTC, NHPC along with Secretary (Power) and two Jt.Therefore, it is no gainsaying that since HUF itself is not the registered shareholder, the provisions of deemed dividend are not attracted. That was a judgment rendered in the context of Section 2(6-A)(e) of the Income Tax Act, 1922 wherein there was no provision like Explanation 3.Roorkee: NTPC NETRA and CSIR-Central Building Research Institute(CBRI), Roorkee have jointly developed high strength fly ash based geopolymer concrete for use in road construction.
This is not an indication of a security issue such as a virus or attack.It follows that unless all the conditions contained in the said provision are fulfilled, the receipt cannot be deemed as dividends.Further, in case of doubt or where two views are possible, benefit shall accrue in favour of the assessee.(ii) A reading of clause (e) of Section 2(22) of the Act makes it clear that three types of payments can be brought to tax as dividends in the hands of the share holders.These are as follows: (a) any payment of any sum (whether as representing a part of the assets of the company or otherwise) by way of advance or loan to a shareholder.