Deemed dividend addition u/s 2(22)(e) - assessee purchase of ...

Case Laws Income Tax

July 28, 2022

Deemed dividend addition u/s 2(22)(e) - assessee purchase of adjacent old residential house in her own name but the payment was made through the bank account of the Company - if loan or advance is given to a shareholder as a consequence of any further consideration which is beneficial to the company, in such a case such loan or advance cannot be said to be deemed dividend within the meaning of the Act. - Additions deleted - AT

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Deemed dividend addition u/s 2(22)(e) - assessee purchase of ...

Case Laws Income Tax

July 28, 2022

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