Deemed dividend under Section 2(22)(e) - addition only qua the ...

Case Laws Income Tax

May 25, 2022

Deemed dividend under Section 2(22)(e) - addition only qua the peak amount - Whether addition should be restricted to the peak amount of the loans given during the year? - Deeming fiction of dividend under Section 2(22)(e) comes to play regarding each and every sum received by the concerned assessee - AT

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Deemed dividend under Section 2(22)(e) - addition only qua the ...

Case Laws Income Tax

May 25, 2022

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