Deemed dividend - legal fiction of section 2(22)(e) does not ...

Section 2(22)(e) Deemed Dividends: Legal Fiction Does Not Apply to Shareholders, No Expansion Needed.

February 3, 2015

Case Laws Income Tax AT

Deemed dividend - legal fiction of section 2(22)(e) does not extend to “shareholder”. The fiction is not to be extended further for broadening the concept of shareholders - AT

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Deemed dividend - legal fiction of section 2(22)(e) does not ...

Section 2(22)(e) Deemed Dividends: Legal Fiction Does Not Apply to Shareholders, No Expansion Needed.

February 3, 2015

Case Laws Income Tax AT

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