Deemed dividend - Whether loans obtained by the assessee from ...
Loans from Subsidiaries Not Deemed Dividends u/s 2(22)(e) of the Income Tax Act.
June 12, 2012
Case Laws Income Tax AT
Deemed dividend - Whether loans obtained by the assessee from its subsidiaries were in the nature of deemed dividends as per section 2(22)(e) - they cannot be treated as deemed dividend for the purpose of section 2(22)(e) of the Act. - AT
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