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 April 2018 Year 2018 This

Deemed divided u/s.2(22)(e) - interconnected companies - In the ...

Income Tax

April 10, 2018

Deemed divided u/s.2(22)(e) - interconnected companies - In the absence of assessee holding the shares in lending-company, the money received by assessee is thus not qualified to be taxed as ‘deemed dividend’ in the hands of assessee-company. - AT

View Source

 


 

You may also like:

  1. Repayment of loan to be treated as deemed divided - Addition under the head “other sources” invoking the provisions of section 2(22)(e) - AT

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

  3. 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

  4. 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...

  5. Deemed dividend u/s 2(22)(e) - payments made by the company towards advances to the assessee fulfils all the characteristics of 'dividend' as envisaged in S. 2(22)(e) - AT

  6. 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...

  7. Deemed dividend u/s 2(22)(e) - shares held in the name of minor children - no such benefit accrued, and hence the assessee could not be said to be the beneficial owner...

  8. 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

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

  10. Deemed dividend u/s 2(22)(e) - trade advances made for the commercial transactions would not be hit by section 2(22)(e) of the Act - HC

 

Quick Updates:Latest Updates