Deemed dividend u/s. 2(22)(d) - redemption of the preference ...
Redemption of Preference Shares at Face Value Not Taxable as Deemed Dividend under Income Tax Act Section 2(22)(d).
April 8, 2016
Case Laws Income Tax AT
Deemed dividend u/s. 2(22)(d) - redemption of the preference shares at face value - there is no reduction in the authorised share capital of the company - not taxable u/s 2(22)(d) - AT
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