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 February 2017 Year 2017 This

Merely because the assessee was a common shareholder in BVCPL ...

Income Tax

February 6, 2017

Merely because the assessee was a common shareholder in BVCPL and BOPL, the loan given by the BVCPL to BOPL could not have been treated as deemed dividend u/s 2(22)(e) - HC

View Source

 


 

You may also like:

  1. 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

  2. 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...

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

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

  5. 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...

  6. Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.

  7. Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.

  8. 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

  9. Addition - Deemed dividend u/s 2(22)(e) - Loan - Addition made by AO restored.... - HC

  10. Deemed dividend under section 2(22)(e) - Merely because licence deed was on plain paper and not registered, would not be ground to reject contention of the assessee.

 

Quick Updates:Latest Updates