Deemed dividend - Section 2(22)(e) - when the nature of receipt ...

Deemed Dividend Rule: Share Application Money Excluded from Loan Definition u/s 2(22)(e) of Income Tax Act.

March 30, 2013

Case Laws Income Tax AT

Deemed dividend - Section 2(22)(e) - when the nature of receipt partakes the character of share application money, it cannot be treated as loan/advance. - AT

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Deemed dividend - Section 2(22)(e) - when the nature of receipt ...

Deemed Dividend Rule: Share Application Money Excluded from Loan Definition u/s 2(22)(e) of Income Tax Act.

March 30, 2013

Case Laws Income Tax AT

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