Deemed dividend u/s 2(22)(e) - Certain loans or advances were ...

Loans Between Group Companies as Deemed Dividends u/s 2(22)(e) of Income Tax Act for Substantial Shareholders.

July 21, 2014

Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - Certain loans or advances were given by some companies to some other companies (concerns) of the same group and the assessee is having substantial shareholding in both - to be treated as deemed dividend - AT

View Source

← Previous Next →

Deemed dividend u/s 2(22)(e) - Certain loans or advances were ...

Loans Between Group Companies as Deemed Dividends u/s 2(22)(e) of Income Tax Act for Substantial Shareholders.

July 21, 2014

Case Laws Income Tax AT

You may also like:

Deemed dividend u/s 2(22)(e) is not taxable in the hands of the assessee company if it is not a shareholder in the companies that extended loans. It is chargeable to tax...

Deemed dividend u/s 2(22)(e) arises when an interest-free loan is provided by a company to a substantially related concern in shareholding. The issue was whether the...

Deemed dividend u/s 2(22)(e) - The Tribunal emphasized that loans and advances received in the ordinary course of business, which involve payment of interest, do not...

Deemed dividend u/s 2(22)(e) - Substantial interest in lending company - common shareholder - The definition of shareholder is not enlarged by any fiction. - under no...

Deemed dividend u/s 2(22))e) - repayment of loan or advance by the Company

Deemed dividend u/s 2(22)(e) - assessee company is a shareholder of lender company or not? - The ITAT held that for amounts to be considered as deemed dividends under...

Dividend dividend u/s.2(22)(e) - transactions between the shareholder and company - Director of the company holding 50% shares taking temporary accommodation loans from...

Deemed dividend addition u/s 2(22)(e) - Since all the conditions necessary for treating the deemed dividend of the amount received in the hands of concern (which in this...

The assessee claimed deduction of expenditure incurred for handling and disposal of spent solvents/scrap against unaccounted cash receipts from their sale. The ITAT held...

Deemed dividend addition u/s 2(22)(e) - it is only where a loan advanced by a company to registered shareholder and other conditions set out in section 2(22)(e) are...

Deemed dividend u/s 2(22)(e) - assessee is a major share holder in loan granting company - Advance given for purchase of property - The words “loans or advances”...

Deemed dividend u/s 2(22)(e) - two shareholders of the assessee company having 70% and 30% of shares respectively are registered shareholders of the lending companies -...

Where money lending is a substantial part of the business of the company - loan obtained by shareholder is not deemed dividend u/s 2(22)(e)

Deemed dividend addition u/s 2(22)(e) - assessee purchase of adjacent old residential house in her own name but the payment was made through the bank account of the...

Deemed dividend addition u/s 2(22)(e) - Clause (ii) of section 2(22) provides that the term dividend shall not include any advance or loan made to a shareholder by a...

Quick Updates: