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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Deemed dividend u/s.2(22)(e) - The shareholder against whom the ...


Deemed Dividend Issue u/s 2(22)(e) of Income Tax Act: Shareholder Can Challenge Direction for Addition.

June 27, 2015

Case Laws     Income Tax     AT

Deemed dividend u/s.2(22)(e) - The shareholder against whom the direction has been issued for addition is not before us in appeal. If the shareholder feels that the impugned direction is illegal or unjustified, the legal recourse is available to him under the Act. - AT

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