Deemed dividend - section 2(22)(e)(ii) specifically excludes ...

Income Tax Act Section 2(22)(e)(ii): Excludes certain business transactions from being deemed dividends if lending is a substantial activity.

December 21, 2017

Case Laws Income Tax AT

Deemed dividend - section 2(22)(e)(ii) specifically excludes from the scope of deemed dividend, the amount transferred by a company to a shareholder in the ordinary course of its business and where the lending of money is a substantial part of the business of the company. - AT

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Deemed dividend - section 2(22)(e)(ii) specifically excludes ...

Income Tax Act Section 2(22)(e)(ii): Excludes certain business transactions from being deemed dividends if lending is a substantial activity.

December 21, 2017

Case Laws Income Tax AT

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