Deemed dividend addition u/s 2(22)(e) - based on the set of ...

Section 2(22)(e) Deemed Dividend Exemption: Security Deposits from Public Interest Company Not Considered Deemed Dividends.

January 19, 2023

Case Laws Income Tax AT

Deemed dividend addition u/s 2(22)(e) - based on the set of facts it is clear that since, the security deposits received by the assessee from a company wherein the public are substantially interested even though not considered as commercial transaction then even based on the above findings the provisions of section 2(22)(e) is not applicable - AT

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Deemed dividend addition u/s 2(22)(e) - based on the set of ...

Section 2(22)(e) Deemed Dividend Exemption: Security Deposits from Public Interest Company Not Considered Deemed Dividends.

January 19, 2023

Case Laws Income Tax AT

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