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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Deemed dividend u/s 2(22)(e) - assessee-firm is holding less ...

Income Tax

August 16, 2013

Deemed dividend u/s 2(22)(e) - assessee-firm is holding less than 10 percent of shareholding, irrespective of the fact that the shareholding of the firm to whom advance had been made and the partners of the said firm have shareholding more than 10 percent of the said concern, which had advanced the amount - No Deemed dividend - AT

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