Loan treated as deemed dividend u/s 2 (22) (e)r.w.s. 56 (2) (i) ...

High Court Rules Loan Not Deemed Dividend u/s 2(22)(e) After Assessee Rebuts Presumption with Factual Evidence.

October 13, 2012

Case Laws Income Tax HC

Loan treated as deemed dividend u/s 2 (22) (e)r.w.s. 56 (2) (i) - A deeming provision can also be subject to rebuttal. In the present case from the finding of fact such deeming provision was rebutted by the assessee - HC

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Loan treated as deemed dividend u/s 2 (22) (e)r.w.s. 56 (2) (i) ...

High Court Rules Loan Not Deemed Dividend u/s 2(22)(e) After Assessee Rebuts Presumption with Factual Evidence.

October 13, 2012

Case Laws Income Tax HC

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