Deemed Dividend - section 2(22)(e) of the Act covers only such ...

Case Laws Income Tax

December 23, 2014

Deemed Dividend - section 2(22)(e) of the Act covers only such situations, where the shareholder alone benefits from the loan transaction, because if the company also benefits from the said transaction, it will take the character of a commercial transaction - AT

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Deemed Dividend - section 2(22)(e) of the Act covers only such ...

Case Laws Income Tax

December 23, 2014

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