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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Deemed Dividend - Treatment of Intercorporate deposits as ...


Intercorporate Deposits Excluded from Deemed Dividends u/s 2(22)(e) of Income Tax Act.

September 10, 2013

Case Laws     Income Tax     AT

Deemed Dividend - Treatment of Intercorporate deposits as dividend u/s 2(22)(e) - Intercorporate deposits cannot be treated as a loan falling within the purview of section 2(22)(e) of the Act. - AT

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