Deemed dividend - Lending of money - loans and advances - The ...

Case Laws Income Tax

December 13, 2011

Deemed dividend - Lending of money - loans and advances - The entire events, to put it in a nut-shell, make explicitly clear that the intention of the assessee was to earn profits from the above venture and basically on a commercial exigency - no deemed dividend.... - AT

View Source

← Previous Next →

Deemed dividend - Lending of money - loans and advances - The ...

Case Laws Income Tax

December 13, 2011

You may also like:

Deemed dividend u/s 2(22))e) - repayment of loan or advance by the Company

Deemed Dividend - addition of advance salary as deemed dividend - advance was not in the nature of loan and hence cannot be treated as deemed dividend u/s 2(22)(e) - AT

Deemed dividend u/s 2(22)(e) - assessee is a major share holder in loan granting company - Advance given for purchase of property - The words “loans or advances”...

Deemed dividend u/s 2(22)(e) - money received from the lending companies - Money advanced by two sister concerns to the assessee company which was repaid during the year...

Deemed dividend u/s 2(22)(e) - assessee hold 11.61% of shares in SDIPL and 22.81% in AIPL - Since lending of money was a substantial part of the business of SDIPL and...

Deemed dividend u/s 2(22)(e) – Loans and advances received - if 20% of the capital of the company is deployed in money lending business of the company, the company...

Deemed dividend u/s 2(22)(e) - advances being compensation for personal guarantees - as long as it is in nature of loans or advances, and other pre-conditions for...

Deemed dividend u/s 2(22)(e) - The Tribunal emphasized that loans and advances received in the ordinary course of business, which involve payment of interest, do not...

Deemed Dividends - Advance from Company - for applicability of deemed dividends accumulated profits should exist on the date of loan - AT

Deemed dividend addition u/s 2(22)(e) - Since all the conditions necessary for treating the deemed dividend of the amount received in the hands of concern (which in this...

Where money lending is a substantial part of the business of the company - loan obtained by shareholder is not deemed dividend u/s 2(22)(e)

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...

Deemed dividend - If such loan or advance is given to such shareholder as a consequence of any further consideration which is beneficial to the company received from...

Deemed dividend addition u/s 2(22)(e) - Clause (ii) of section 2(22) provides that the term dividend shall not include any advance or loan made to a shareholder by a...

TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

Quick Updates: