Deemed dividend u/s 2(22)(e) - substantial interest in the said ...

Deemed dividends u/s 2(22)(e) of the Income Tax Act are taxable only for shareholders with substantial interest.

July 13, 2020

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - substantial interest in the said concern - The definition does not alter the legal position that dividend has to be taxed in the hands of the shareholder. As such, the dividend within the meaning of cl. (e) of Sec. 2(22) can only be brought to tax in the hands of the shareholder.

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Deemed dividend u/s 2(22)(e) - substantial interest in the said ...

Deemed dividends u/s 2(22)(e) of the Income Tax Act are taxable only for shareholders with substantial interest.

July 13, 2020

Case Laws Income Tax AT

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