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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Deemed dividend u/s. 2(22)(e) - the present assessee company is ...


Assessee Company Not a Registered Shareholder; Section 2(22)(e) on Deemed Dividends Inapplicable.

December 23, 2011

Case Laws     Income Tax     AT

Deemed dividend u/s. 2(22)(e) - the present assessee company is not a registered shareholder in the companies, who had advanced the loan to the assessee company, the provisions of section 2(22)(e) cannot be applied. .... - AT

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