Deemed dividend u/s 2(22)(e) - assessee firm is neither a ...

Firm Not Taxed on Deemed Dividend from Company; Partners Are Shareholders, Section 2(22)(e) Applies.

March 22, 2019

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - assessee firm is neither a registered nor beneficial shareholder - advanced received from company - Two partners of firm holding shares in the lender company - Dividend is not taxable in hand of firm u/s 2(22)(e).

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Deemed dividend u/s 2(22)(e) - assessee firm is neither a ...

Firm Not Taxed on Deemed Dividend from Company; Partners Are Shareholders, Section 2(22)(e) Applies.

March 22, 2019

Case Laws Income Tax AT

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