Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

THE COMMISSIONER OF INCOME TAX Versus SUBRATA ROY SAHARA

2016 (1) TMI 328 - SUPREME COURT OF INDIA

Deemed dividend u/s 2(22)(e) - Apex Court dismissed the revenue appeal after condoning the delay against the decision of HC [2015 (3) TMI 767 - DELHI HIGH COURT] wherein HC hald that, Loan to the assessee and the loan (in the form of credits in favou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

etained by the firm was for the assessee’s benefit. The amount of ₹ 1,84,19,305 was not deemed dividend in the hands of the assessee under the provisions of Section 2 (22) (e) of the Income Tax Act, 1961. - Special Leave to Appeal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version