Deemed dividend u/s 2(22)(e) - The payment of the amount in ...

Payment for Cold Storage Sale Not a Loan or Dividend if MOU Cancels Deal u/s 2(22)(e) Income Tax Act.

December 25, 2013

Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - The payment of the amount in pursuance to the agreement for sale of cold storage would not by itself become loan or partake the character of loan after the agreement was cancelled and MOU signed for returning the amount - HC

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Deemed dividend u/s 2(22)(e) - The payment of the amount in ...

Payment for Cold Storage Sale Not a Loan or Dividend if MOU Cancels Deal u/s 2(22)(e) Income Tax Act.

December 25, 2013

Case Laws Income Tax HC

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