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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Deemed dividend u/s 2(22)(e) – When SFL is not engaged in the ...


Loan from Non-Lending Company Classified as Deemed Dividend u/s 2(22)(e) of Income Tax Act.

August 29, 2014

Case Laws     Income Tax     AT

Deemed dividend u/s 2(22)(e) – When SFL is not engaged in the business of money lending, the transaction of the assessee by way of receiving loan from SFL has to be treated as deemed dividend in the hands of the present assessee - AT

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