Deemed dividend - an assessee who is not a shareholder of the ...

Non-Shareholder Receivers of Loans Can't Be Classified as Dividend u/s 2(22)(e) of Income Tax Act.

March 10, 2014

Case Laws Income Tax AT

Deemed dividend - an assessee who is not a shareholder of the company, from which it received a loan or an advance cannot be treated as being covered by the definition of the word dividend as provided in Sec.2(22)(e) - AT

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Deemed dividend - an assessee who is not a shareholder of the ...

Non-Shareholder Receivers of Loans Can't Be Classified as Dividend u/s 2(22)(e) of Income Tax Act.

March 10, 2014

Case Laws Income Tax AT

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