Deemed dividend u/s 2(22)(e) - refundable security deposits in ...

Case Laws Income Tax

June 3, 2015

Deemed dividend u/s 2(22)(e) - refundable security deposits in lieu of letting of the properties - It is a trite law that the deeming fiction has to be strictly construed and such legal fiction cannot be extended for any kind of payment by a company to its shareholder - no penalty - AT

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Deemed dividend u/s 2(22)(e) - refundable security deposits in ...

Case Laws Income Tax

June 3, 2015

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