Deemed dividend u/s 2(22)(e) - By granting advance, if the ...

Advance Serving Business Purpose Excluded from Deemed Dividends u/s 2(22)(e) of Income Tax Act.

April 23, 2018

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - By granting advance, if the business purpose of the company is served and which is not the sum, which it otherwise would have distributed as dividend, cannot be brought within the deeming provision of treating such advance as deemed dividend. - AT

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Deemed dividend u/s 2(22)(e) - By granting advance, if the ...

Advance Serving Business Purpose Excluded from Deemed Dividends u/s 2(22)(e) of Income Tax Act.

April 23, 2018

Case Laws Income Tax AT

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