Deemed dividend addition u/s 2(22)(e) - substantial shareholding ...

Case Laws Income Tax

July 7, 2022

Deemed dividend addition u/s 2(22)(e) - substantial shareholding in the company - As submitted assessee has advanced the money on interest to the company and there is a running current account between the company and the assessee - The assessee is making Loan transactions with the company in regular/ ordinary course of business, therefore the provisions of Sec. 2(22)(e) of the Act cannot be applied. - AT

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Deemed dividend addition u/s 2(22)(e) - substantial shareholding ...

Case Laws Income Tax

July 7, 2022

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