Deemed dividend u/s 2(22)(e) - a person who is shareholder in ...

High Court Rules No Deemed Dividend for Shareholder-Partner When Firm Retains Amount Without Personal Benefit u/s 2(22)(e.

March 24, 2015

Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - a person who is shareholder in the company is partner in the firm - it could not be legitimately held that amount retained by the firm was for the assessee’s benefit - no addition - HC

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Deemed dividend u/s 2(22)(e) - a person who is shareholder in ...

High Court Rules No Deemed Dividend for Shareholder-Partner When Firm Retains Amount Without Personal Benefit u/s 2(22)(e.

March 24, 2015

Case Laws Income Tax HC

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