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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken ...


Deemed Dividends u/s 2(22)(e) Apply Only to Registered Shareholders, Not Other Companies.

June 17, 2014

Case Laws     Income Tax     AT

Deemed dividend u/s 2(22)(e) of the Act – Transaction undertaken with other companies – section 2(22)(e) can be invoked only in the hands of the borrowers who were registered shareholders only - AT

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