Deemed dividend u/s 2(22)(e) - circuitous transaction – Loan or ...

Transaction Not Deemed Dividend u/s 2(22)(e), High Court Distinguishes Supreme Court Precedents.

July 4, 2014

Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - circuitous transaction – Loan or advance - transaction essentially carried out is not falling u/s 2(22)(e) - two decisions of SC relied upon by the revenue distinguished - HC

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Deemed dividend u/s 2(22)(e) - circuitous transaction – Loan or ...

Transaction Not Deemed Dividend u/s 2(22)(e), High Court Distinguishes Supreme Court Precedents.

July 4, 2014

Case Laws Income Tax HC

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