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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Deemed dividend - section 2(22)(e) - deemed shareholder - None ...


Deemed Dividends Not Applicable u/s 2(22)(e) of Income Tax Act; Addition Deleted Due to Unmet Conditions.

November 5, 2013

Case Laws     Income Tax     AT

Deemed dividend - section 2(22)(e) - deemed shareholder - None of the conditions for invoking the provisions of section 2(22)(e) of the Act were present in the instant case – addition deleted - AT

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