Deemed dividend U/s.2(22)(e) - outstanding balances occurred due ...

Section 2(22)(e) Deemed Dividend Rule Not Applicable to Trade Balances from Commercial Exigencies, Confirms CBDT.

October 17, 2018

Case Laws Income Tax AT

Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the assessee - In these circumstances the provision of Section 2(22)(e) cannot be invoked as clarified by the CBDT

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Deemed dividend U/s.2(22)(e) - outstanding balances occurred due ...

Section 2(22)(e) Deemed Dividend Rule Not Applicable to Trade Balances from Commercial Exigencies, Confirms CBDT.

October 17, 2018

Case Laws Income Tax AT

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