Deemed dividend u/s 2(22)(e) - an advance or loan to to any ...

Case Laws Income Tax

September 5, 2019

Deemed dividend u/s 2(22)(e) - an advance or loan to to any concern in which such shareholder is a member or a partner and in which he has substantial interest - the proportionate amount of the ‘accumulated profits’ of the lender company worked out on a pro-rata basis of the 22.11% shareholding of the assessee - Additions confirmed - AT

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Deemed dividend u/s 2(22)(e) - an advance or loan to to any ...

Case Laws Income Tax

September 5, 2019

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