Reviewed case brief
Navnit Lal Javeri v K.K. Sen
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1965
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
The deemed dividend provision (S.2(22)(e)) applies only to shareholders; a non-shareholder receiving a loan from a company is not covered.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.