Deemed dividend u/s 2(22)(e) - Disallowance u/s 56 rws 2(22)(e) ...

Court Rules Transaction as Commercial, Not Loan, u/s 2(22)(e) of Income Tax Act; No Additional Tax Imposed.

September 16, 2013

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - Disallowance u/s 56 rws 2(22)(e) - Commercial transaction versus loan or advances - the assessee has demonstrated that the amount was received for the purpose of commercial transaction. - no addition - AT

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Deemed dividend u/s 2(22)(e) - Disallowance u/s 56 rws 2(22)(e) ...

Court Rules Transaction as Commercial, Not Loan, u/s 2(22)(e) of Income Tax Act; No Additional Tax Imposed.

September 16, 2013

Case Laws Income Tax AT

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