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1. Deemed dividend u/s 2(22)(e) - taxability in hand of concern - proper reading of Section 2(22)(e) can only lead to one conclusion that the amount which is borrowed by...

2. 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...

3. Deemed dividend u/s 2(22)(e) - substantial interest in the said concern - The definition does not alter the legal position that dividend has to be taxed in the hands of...

4. Deemed dividend u/s. 2(22)(e) - the loan given by the company only in the immediate preceding year, i.e., assessment year 2007-08, should be assessed as deemed dividend...

5. Deemed dividend u/s.2(22)(e) - loan received by the Assessee from QNEI - the Assessee is not a shareholder of QNEI, the amount received from QNEI will not be taxable in...

6. Addition u/s 2(22)(e) - deemed dividend - interest bearing Loans - proportionate ownership of property acquired out of borrowed fund by the “company” to the extent of...

7. Deemed dividend u/s 2(22)(e) - Since the assessee is having substantial interest in M/s Kalanikethan Textiles and Jewels Pvt. Ltd., i.e. more than 10% shareholding, the...

8. Deemed dividend u/s 2(22)(e) - oan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder - AT

9. Deemed dividend u/s 2(22)(e) - Substantial interest in lending company - common shareholder - The definition of shareholder is not enlarged by any fiction. - under no...

10. Deemed dividend u/s 2(22)(e) - transactions made by the assessee and the company are for business purposes and are not deemed dividend under section 2(22)(e) - AT

11. Deemed dividend made u/s 2(22)(e) - The alleged transactions are purely entered between the two concerns in the ordinary course of business as advance or loan for which...

12. Deemed dividend u/s 2(22)(e) - refund towards share application money - the amounts debited to the Running account of the assessee cannot be considered as deemed...

13. Deemed dividend - Whether loans obtained by the assessee from its subsidiaries were in the nature of deemed dividends as per section 2(22)(e) - they cannot be treated as...

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

15. Addition towards deemed dividend u/s 2(22)(e) - payment made to assessee company - the deemed dividend is taxable in the hands of the registered share holder but not in...