Home Highlights June 2017 Year 2017 This

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1. Deemed dividend addition u/s 2(22)(e) - substantial shareholding in the company - As submitted assessee has advanced the money on interest to the company and there is a...

2. Addition u/s 68 - unsecured loans Addition u/s 2(22)(e) - Deemed dividend - The Tribunal found merit in the Assessee's submissions, noting that all relevant documents...

3. Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. advanced loan to a concern in which he has 25% shares - the assessee company is not a registered holder...

4. Deemed dividend u/s.2(22)(e) - loan received by the Assessee from QNEI - the Assessee is not a shareholder of QNEI, the amount received from QNEI will not be taxable in...

5. Deemed dividend u/s 2(22)(e) - Since the assessee is having substantial interest in M/s Kalanikethan Textiles and Jewels Pvt. Ltd., i.e. more than 10% shareholding, the...

6. 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...

7. Deemed dividend addition u/s 2(22)(e) - The assessee produce sufficient evidence on the record to justify that it was a commercial transaction between the parties not...

8. Deemed dividend addition u/s 2(22)(e) - The sum so paid has been adjusted towards security deposit which is evident from the books of the company and therefore, the...

9. Deemed dividend u/s 2(22)(e) - assessee has a strategic investment in one of the group concerns in which the assessee held 17.20% shareholding - The benefit is not...

10. 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...

11. Addition made u/s 2(22)(e) - amount received from the company shown as share application money to the company for which, allocation is pending - Assessing Officer has...

12. Deemed dividend under Section 2(22)(e) - addition only qua the peak amount - Whether addition should be restricted to the peak amount of the loans given during the year?...

13. Addition u/s 2(22)(e) - deemed dividend - transfer of funds was between the companies on the direction of the Director - Substantial Share Holding - Before the Ld....

14. Deemed dividend addition u/s 2(22)(e) - Provisions of Section 2(22)(e) relating to loan or advance can be deemed as dividend only to the extent of accumulated profit or...

15. Levying penalty u/s 271(1 )(c) - addition u/s 2(22)(e) - the conscious act of furnishing of inaccurate particulars of income or concealment of income cannot be...