Deemed dividend u/s 2(22)(e) - assessee hold 11.61% of shares in ...

Case Laws Income Tax

June 15, 2019

Deemed dividend u/s 2(22)(e) - assessee hold 11.61% of shares in SDIPL and 22.81% in AIPL - Since lending of money was a substantial part of the business of SDIPL and AIPL, the money given by it by way of advance or loan to the assessee could not be regarded as a dividend, as it has to be excluded from the definition of “dividend” by virtue of clause (ii ) of Section 2(22)

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Deemed dividend u/s 2(22)(e) - assessee hold 11.61% of shares in ...

Case Laws Income Tax

June 15, 2019

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