Deemed dividend- an assessee who is not a shareholder of the ...

Loans to Non-Shareholders Not Classified as Dividend u/s 2(22)(e) of Income Tax Act.

February 7, 2012

Case Laws Income Tax HC

Deemed dividend- an assessee who is not a shareholder of the company, from which it received a loan or an advance cannot be treated as being covered by the definition of the word dividend as provided in Sec.2(22)(e) of the Act..... - HC

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Deemed dividend- an assessee who is not a shareholder of the ...

Loans to Non-Shareholders Not Classified as Dividend u/s 2(22)(e) of Income Tax Act.

February 7, 2012

Case Laws Income Tax HC

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