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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Deemed dividend u/s 2(22)(e) – loans and advances - inter ...


Loans and advances, including ICDs, not deemed dividends u/s 2(22)(e) of Income Tax Act.

October 14, 2013

Case Laws     Income Tax     AT

Deemed dividend u/s 2(22)(e) – loans and advances - inter corporate deposits - ICDs and the advances to the assessee cannot be treated as deemed dividend at the hands of the assessee - AT

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