Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Deemed dividend u/s Sec.2(22)(e) - The loan account is different ...

Income Tax

November 21, 2015

Deemed dividend u/s Sec.2(22)(e) - The loan account is different from a current account with a shareholder and the transactions between the Assessee and BAPL are in the nature of current account and provisions of Sec.2(22)(e ) of the Act will not be applicable - AT

View Source

 


 

You may also like:

  1. Deemed dividend addition u/s 2(22)(e) - Provisions of Section 2(22)(e) relating to loan or advance can be deemed as dividend only to the extent of accumulated profit or...

  2. 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...

  3. Deemed dividend u/s 2(22)(e) - Substantial interest in lending company - common shareholder - The definition of shareholder is not enlarged by any fiction. - under no...

  4. Deemed dividend u/s 2(22)(e) - The Tribunal emphasized that loans and advances received in the ordinary course of business, which involve payment of interest, do not...

  5. Deemed dividend u/s. 2(22)(e) - the loan given by the company only in the immediate preceding year, i.e., assessment year 2007-08, should be assessed as deemed dividend...

  6. Deemed dividend addition u/s 2(22)(e) - it is only where a loan advanced by a company to registered shareholder and other conditions set out in section 2(22)(e) are...

  7. Deemed dividend u/s 2(22) - Treating loan to a non shareholder as deemed dividend - If a person is a registered shareholder but not the beneficial then the provision of...

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

  9. Deemed dividend u/s 2(22)(e) - substantial interest in the said concern - The definition does not alter the legal position that dividend has to be taxed in the hands of...

  10. Deemed dividend u/s 2(22)(e) - oan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder - AT

  11. Deemed dividend u/s. 2(22)(e) - The account appeared to be in the nature of current adjustment accommodation account where there is movement of funds in both ways on...

  12. Deemed dividend addition u/s 2(22)(e) - substantial shareholding in the company - As submitted assessee has advanced the money on interest to the company and there is a...

  13. Deemed dividend u/s 2(22)(e) – If the intention of the legislature was to tax such loan or advance as deemed dividend at the hands of “deeming shareholder“, then the...

  14. Deemed dividend u/s 2(22)(e) - if the intention of the Legislature was to tax such loan or advance as deemed dividend at the hands of deeming shareholder, then the...

  15. Deemed dividend addition u/s 2(22)(e) - assessee purchase of adjacent old residential house in her own name but the payment was made through the bank account of the...

 

Quick Updates:Latest Updates