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    Income Tax

    Deemed dividend addition u/s 2(22)(e) - loan obtained by...

    Loan to Assessee Not a Deemed Dividend Benefit u/s 2(22)(e) of Income Tax Act, No Income Addition Made.

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    Income TaxMay 2, 2017Case LawsAT

    Deemed dividend addition u/s 2(22)(e) - loan obtained by Assessee on interest - this amount is not a ‘benefit’ obtained by Assessee, but there is a ‘benefit’ to the company - No additions - AT

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