Deemed dividend u/s 2(22)(e) - The amount collected by the firm ...

Case Laws Income Tax

August 30, 2013

Deemed dividend u/s 2(22)(e) - The amount collected by the firm belongs to the company concerned. This amount is to be sent by the firm to the company promptly along with statement of account but the same was not done properly - Assessee deliberately retained or allowed to be retained the funds in the firm - held as deemed dividend - HC

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Deemed dividend u/s 2(22)(e) - The amount collected by the firm ...

Case Laws Income Tax

August 30, 2013

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