Deemed dividend - Being not a regular dividend, declared and ...

Case Laws Income Tax

September 24, 2019

Deemed dividend - Being not a regular dividend, declared and paid by company, the same does not fall to be covered u/s. 10(34) and, thus, is not excepted u/s. 56. The same has, accordingly, been rightly brought to tax u/s. 2(24)(ii) r/w ss. 2(22)(e) and 56

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Deemed dividend - Being not a regular dividend, declared and ...

Case Laws Income Tax

September 24, 2019

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