Deemed dividend u/s 2(22)(e) - Assessee rightly contended that ...

Dispute Over Deemed Dividends Interpretation in Section 2(22)(e) of Income Tax Act: Substance Over Form Approach Highlighted.

April 26, 2014

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - Assessee rightly contended that the nature of the transactions has to be decided on the basis of true nature of transactions and not as per nomenclature given in the books - AT

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Deemed dividend u/s 2(22)(e) - Assessee rightly contended that ...

Dispute Over Deemed Dividends Interpretation in Section 2(22)(e) of Income Tax Act: Substance Over Form Approach Highlighted.

April 26, 2014

Case Laws Income Tax AT

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