Deemed Dividend - It is trite law that mere nomenclature of ...

Income Tax

December 17, 2011

Deemed Dividend - It is trite law that mere nomenclature of entry in the books of accounts is not determinative of the true nature of transaction. - the payment made were the result of trading transaction between the parties and the amount was not given by way of loan or advance. .... - Tri

View Source

← Previous Next →

Deemed Dividend - It is trite law that mere nomenclature of ...

Income Tax

December 17, 2011

You may also like:

Entitlement to deduction u/s 10B - it is trite law that accounting entries are not decisive in determining the question of eligibility for a claim of deduction or exemption - AT

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

Disallowance of misuse charges - The mere nomenclature in the books of account does not determine the allowability or otherwise of the claim u/s 37(1) - The mere...

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...

Application of Dividend Distribution Tax to Deemed Dividend

Deemed dividend addition u/s.2(22) - trade advance in relation to business transaction cannot be treated as deemed dividend - AT

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

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 u/s 2(22)(e) - the disallowance of deemed dividend should be restricted to the accumulated profit, brought forward from earlier years and not the...

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

Quick Updates: