Deemed Dividend - section 2(22)(e) of the Act covers only such ...

Deemed Dividends: Section 2(22)(e) Applies Only When Shareholder Exclusively Benefits, Not When Company Gains Too.

December 23, 2014

Case Laws Income Tax AT

Deemed Dividend - section 2(22)(e) of the Act covers only such situations, where the shareholder alone benefits from the loan transaction, because if the company also benefits from the said transaction, it will take the character of a commercial transaction - AT

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Deemed Dividend - section 2(22)(e) of the Act covers only such ...

Deemed Dividends: Section 2(22)(e) Applies Only When Shareholder Exclusively Benefits, Not When Company Gains Too.

December 23, 2014

Case Laws Income Tax AT

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