Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1369 - HC - Income TaxLoan from the company - deemed dividend - Held that:- The borrower is not a shareholder of a Company known as M/s. Goa Golf Club Pvt. Ltd. (which is lender in this case) and as such the question of including the disputed amount as deemed dividend in terms of Section 2(22)(e) of the Income Tax Act, does not arise - Decided against Revenue.
|