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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Deemed dividend - issue of bonus shares does not amount to ...

Income Tax

August 18, 2016

Deemed dividend - issue of bonus shares does not amount to deemed dividend within the meaning of provisions of Section 2(22)(a) of the I.T.Act. - AT

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  1. Revision u/s 263 - issue of bonus shares would amount to distribution of dividend or not - the assessee has issued only equity shares and there are no preference shares....

  2. Disallowance u/s section 36(1)(ii) - payment in lieu of dividend - amount of commission and bonus paid to the Managing Director was an allowable business expenditure - AT

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

  4. 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

  5. Deemed dividend - Whether the receipt of share application money can be treated and recorded as loan, deposits and “any payment“ for invoking the provisions of section...

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

  7. Application of Dividend Distribution Tax to Deemed Dividend

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

  9. 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

  10. 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...

 

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