Deemed dividend addition u/s 2(22)(e) - it is only where a loan ...
Loans to Shareholders as Deemed Dividends u/s 2(22)(e) of Income Tax Act to Prevent Tax Avoidance.
April 6, 2021
Case Laws Income Tax AT
Deemed dividend addition u/s 2(22)(e) - it is only where a loan advanced by a company to registered shareholder and other conditions set out in section 2(22)(e) are satisfied, such amount of loan would be liable to regarded as deemed dividend within the meaning of the said section - AT
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