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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Deemed dividend addition u/s 2(22)(e) - assessee had mortgaged ...

Income Tax

March 13, 2018

Deemed dividend addition u/s 2(22)(e) - assessee had mortgaged his properties for availing credit limits by the company and dried up his resources for getting financial assistance from the banks. Therefore, he had no option except to take the loan from the assessee company or to get released the properties mortgaged to the Bank - deleted the addition made towards deemed dividend - AT

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