Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - ...

Case Laws     Income Tax

April 5, 2019

Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147

View Source

 


 

You may also like:

  1. Reopening of assessment u/s 147 - deemed dividend addition u/s 2(22)(e) - gap of more than four years - when the amount received by the two concerns from the loan giver...

  2. Reopening of assessment after expiry of four years due to deemed dividend u/s 2(22)(e) was found invalid. The Assessing Officer (AO) failed to establish that the...

  3. Deemed dividend u/s. 2(22)(e) - the loan given by the company only in the immediate preceding year, i.e., assessment year 2007-08, should be assessed as deemed dividend...

  4. Deemed dividend addition u/s 2(22)(e) - Since all the conditions necessary for treating the deemed dividend of the amount received in the hands of concern (which in this...

  5. Reopening of assessment u/s 147 - Deemed dividend addition u/s 2(22)(e) - audit party pointed out possibility of invoking Section 2(22)(e) - AO opposed any such...

  6. Deemed dividend u/s 2(22)(e) - security deposits received for lease of land - rent of land offer in return was accepted by department - assessee have established that...

  7. Reopening of assessment - addition made on account of deemed dividend under S.2(22)(e) - the amount advanced for business transaction between parties, are not such to...

  8. Deemed dividend u/s 2(22)(e) arises when an interest-free loan is provided by a company to a substantially related concern in shareholding. The issue was whether the...

  9. Deemed dividend u/s 2(22))e) - repayment of loan or advance by the Company

  10. Deemed dividend u/s 2(22)(e) - transactions made by the assessee and the company are for business purposes and are not deemed dividend under section 2(22)(e) - AT

  11. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

  12. Powers of CIT(A) u/s 251 - Enhancement of assessment - New source of income introduced by CIT(A) while deciding the appeal and enhancement of income - Deemed dividend...

  13. Deemed dividend made u/s 2(22)(e) - The alleged transactions are purely entered between the two concerns in the ordinary course of business as advance or loan for which...

  14. Deemed dividend u/s 2(22)(e) - assessment in pursuance of search action u/s 132(1) - addition on account of deemed dividend u/s 2(22)(e) deleted as same is beyond the...

  15. Deemed dividend u/s 2(22)(e) - Substantial interest in lending company - common shareholder - The definition of shareholder is not enlarged by any fiction. - under no...

 

Quick Updates:Latest Updates