Deemed Dividend u/s 2(22)(e) - receipt of loan -mount received ...
Loan to Assessee Classified as Deemed Dividend u/s 2(22)(e), Limited to KDPML's Accumulated Profits at Loan Date.
September 13, 2013
Case Laws Income Tax AT
Deemed Dividend u/s 2(22)(e) - receipt of loan -mount received by the Assessee will have to be considered as deemed dividend but only to the extent of accumulated profits of KDPML as on the date of granting of loan/advance - AT
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