Deemed dividend u/s 2(22)(e) - CIT(A), has examined the issue ...

Case Laws Income Tax

December 22, 2022

Deemed dividend u/s 2(22)(e) - CIT(A), has examined the issue threadbare and has rightly concluded that the amount obtained from Landspace is in the nature of business transaction outside the purview of Section 2(22)(e). Mere declaration in the financial statement of amount received as inter corporate loan is neither here nor there. - AT

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Deemed dividend u/s 2(22)(e) - CIT(A), has examined the issue ...

Case Laws Income Tax

December 22, 2022

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