Deemed dividend u/s 2(22)(e) - If the assessee company which ...

Deemed Dividend Rule Excludes Non-Shareholder Companies from Income Addition u/s 2(22)(e) of the Income Tax Act.

July 13, 2013

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - If the assessee company which has received the loan is not a shareholder then fiction cannot be extended on the ground that the directors were common - no addition - AT

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Deemed dividend u/s 2(22)(e) - If the assessee company which ...

Deemed Dividend Rule Excludes Non-Shareholder Companies from Income Addition u/s 2(22)(e) of the Income Tax Act.

July 13, 2013

Case Laws Income Tax AT

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