Deemed dividend u/s 2(22)(e) - Assessee has only given a colour ...

Section 2(22)(e) Applied: Transactions Deemed as Dividends, Not Trade Advances, Says Tax Authority.

December 18, 2012

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - Assessee has only given a colour to the transactions so as to characterise the same as in the nature of trade advance. Therefore provisions of section 2(22)(e) are clearly attracted - AT

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Deemed dividend u/s 2(22)(e) - Assessee has only given a colour ...

Section 2(22)(e) Applied: Transactions Deemed as Dividends, Not Trade Advances, Says Tax Authority.

December 18, 2012

Case Laws Income Tax AT

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