Deemed Dividend u/s 2(22)(e) - deemed dividend can be assessed ...

Deemed Dividends u/s 2(22)(e) Only Taxable for Shareholders, Not Non-Shareholders of Lending Company.

January 25, 2012

Case Laws Income Tax AT

Deemed Dividend u/s 2(22)(e) - deemed dividend can be assessed only in the hands of a person who is a shareholder of the lender company and not in the hands of a person other than a shareholder..... - AT

View Source

← Previous Next →

Deemed Dividend u/s 2(22)(e) - deemed dividend can be assessed ...

Deemed Dividends u/s 2(22)(e) Only Taxable for Shareholders, Not Non-Shareholders of Lending Company.

January 25, 2012

Case Laws Income Tax AT

You may also like:

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...

Deemed dividend u/s 2(22)(e) is not taxable in the hands of the assessee company if it is not a shareholder in the companies that extended loans. It is chargeable to tax...

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

Deemed dividend u/s 2(22)(e) arises when an interest-free loan is provided by a company to a substantially related concern in shareholding. The issue was whether the...

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 u/s 2(22)(e) - assessee company is a shareholder of lender company or not? - The ITAT held that for amounts to be considered as deemed dividends under...

Deemed dividend addition u/s 2(22)(e) - Clause (ii) of section 2(22) provides that the term dividend shall not include any advance or loan made to a shareholder by a...

Deemed dividend addition u/s. 2(22)(e) - loan or advance to a non-shareholder cannot be taxed as Deemed Dividend in the hands of a non-shareholder. Since the Assessee in...

Deemed dividend - section 2(22)(e)(ii) specifically excludes from the scope of deemed dividend, the amount transferred by a company to a shareholder in the ordinary...

Dividend dividend u/s.2(22)(e) - transactions between the shareholder and company - Director of the company holding 50% shares taking temporary accommodation loans from...

Deemed dividend u/s 2(22)(e) - assessee firm is neither a registered nor beneficial shareholder - advanced received from company - Two partners of firm holding shares in...

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...

Deemed dividend u/s 2(22)(e) - assessee company is not holding a single share in company lending advance - no addition - AT

Deemed dividend u/s 2(22)(e) - two shareholders of the assessee company having 70% and 30% of shares respectively are registered shareholders of the lending companies -...

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...

Quick Updates: