Deemed dividend u/s2(22)(e) - It does not provide that any ...

Income Tax

May 1, 2015

Deemed dividend u/s2(22)(e) - It does not provide that any shareholder in the assessee-Company who had taken any loan or advance from another Company in which such shareholder is also a shareholder having substantial interest, Section 2(22)(e) may be applicable. - HC

View Source

← Previous Next →

Deemed dividend u/s2(22)(e) - It does not provide that any ...

Income Tax

May 1, 2015

You may also like:

Deemed Dividend - addition of advance salary as deemed dividend - advance was not in the nature of loan and hence cannot be treated as deemed dividend u/s 2(22)(e) - AT

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

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.

Deemed dividend u/s 2(22)(e) - transactions made by the assessee and the company are for business purposes and are not deemed dividend under section 2(22)(e) - AT

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 under sec. 2(22)(e) - Initially, the assessee has chosen to declare the deemed dividend in his hand, later come with different explanation at different...

Deemed dividend - Whether the receipt of share application money can be treated and recorded as loan, deposits and “any payment“ for invoking the provisions of section...

Addition - Deemed dividend u/s 2(22)(e) - Loan - Addition made by AO restored.... - HC

Loan taken from company - Deemed dividend - The amount of deemed dividend cannot be more than accumulated profits - AT

Quick Updates: