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![ITAT reiterates that Deemed Dividend is assessable from Partners, Not from Firm since they are the Beneficial Shareholders of the Lender Co. [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/KTC-Group.jpg "ITAT reiterates that Deemed Dividend is assessable from Partners, Not from Firm since they are the Beneficial Shareholders of the Lender Co. [Read Order]")
ITAT reiterates that Deemed Dividend is assessable from Partners, Not from Firm since they are the Beneficial Shareholders of the Lender Co. [Read Order]
The Cochin bench of ITAT in the case of M/s.Kerala Transport Co. Vs. The Asst.Commissioner of Income-tax recently ruled that deemed dividend is...