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1. Deemed dividend addition u/s 2(22)(e) - Since all the conditions necessary for treating the deemed dividend of the amount received in the hands of concern (which in this...

2. Deemed Dividends - Advance from Company - for applicability of deemed dividends accumulated profits should exist on the date of loan - AT

3. Deemed dividend addition u/s 2(22)(e) - Provisions of Section 2(22)(e) relating to loan or advance can be deemed as dividend only to the extent of accumulated profit or...

4. Deemed dividend u/s. 2(22)(e) - the loan given by the company only in the immediate preceding year, i.e., assessment year 2007-08, should be assessed as deemed dividend...

5. Deemed dividend u/s 2(22)(e) is not taxable in the hands of the assessee company if it is not a shareholder in the companies that extended loans. It is chargeable to tax...

6. Deemed dividend u/s 2(22)(e) - the company took a loan against the Keyman Insurance Policy and this sum was advanced to the Appellant - deemed dividend is taxable only...

7. Deemed dividend u/s 2(22))e) - repayment of loan or advance by the Company

8. Deemed dividend u/s 2(22)(e) - the disallowance of deemed dividend should be restricted to the accumulated profit, brought forward from earlier years and not the...

9. Additions u/s 2(22)(e) on account of deemed dividend - Accumulated profit - As per the provision of Explanation 2, all the profits of the company up to the date of...

10. Deemed dividend u/s 2(22)(e) - In the present case, the entire amount in question was taken by the assessee-company on interest and since the interest on the said loan...

11. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

12. Deemed dividend u/s 2(22)(e) arises when an interest-free loan is provided by a company to a substantially related concern in shareholding. The issue was whether the...

13. Deemed Dividend u/s 2(22)(e) - receipt of loan -mount received by the Assessee will have to be considered as deemed dividend but only to the extent of accumulated...

14. Deemed dividend u/s 2(22)(e) - assessee is a major share holder in loan granting company - Advance given for purchase of property - The words “loans or advances”...

15. Deemed dividend u/s 2(22)(e) - the expression, “accumulated profits“ means profits in the commercial sense and not assessable or taxable profits liable to tax - HC