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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Deemed dividends u/s 2(22)(e) -when the authorities found that ...


Section 2(22)(e) Not Applicable: Amount Not Classified as Loan or Advance; No Deemed Dividends Involved.

July 5, 2013

Case Laws     Income Tax     HC

Deemed dividends u/s 2(22)(e) -when the authorities found that the amount in question cannot be categorized as loan or advance, question of application of section 2(22)(e) would not arise - HC

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