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![No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]")
No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]
The New Delhi bench of ITAT in the case of Mr. Tushar Kothari vs. DCIT held that the provisions of deemed dividend would not attract if assessee was...