Deemed dividend addition u/s 2(22)(e) - assessee should have ...

Income Tax

November 13, 2018

Deemed dividend addition u/s 2(22)(e) - assessee should have received loans or advances and pays the same subsequently. In the given case, no such things were noticed - we cannot cherry pick certain transactions and term them as ‘loans and advances’ - No additions.

View Source

← Previous Next →

Deemed dividend addition u/s 2(22)(e) - assessee should have ...

Income Tax

November 13, 2018

You may also like:

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

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...

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

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.

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.

Deemed dividend u/s 2(22)(e) - assessee is a major share holder in loan granting company - Advance given for purchase of property - The words “loans or advances”...

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

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

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

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

Quick Updates: