Addition on account of deemed dividend u/s 2(22)(e) - ...

Case Laws Income Tax

September 14, 2020

Addition on account of deemed dividend u/s 2(22)(e) - Admittedly, the assessee company is registered with stock exchange and fulfill all the conditions of Section 2(18) which is definition of “company in which public is substantially interested.” - AO has also failed to substantiate as to how the amount in question is in the shape of a loan/advance received by the assessee company. - Additions deleted - AT

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Addition on account of deemed dividend u/s 2(22)(e) - ...

Case Laws Income Tax

September 14, 2020

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