Deemed dividend u/s 2(22)(e) - an advance or loan to to any ...

Income Tax

September 5, 2019

Deemed dividend u/s 2(22)(e) - an advance or loan to to any concern in which such shareholder is a member or a partner and in which he has substantial interest - the proportionate amount of the ‘accumulated profits’ of the lender company worked out on a pro-rata basis of the 22.11% shareholding of the assessee - Additions confirmed - AT

View Source

← Previous Next →

Deemed dividend u/s 2(22)(e) - an advance or loan to to any ...

Income Tax

September 5, 2019

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 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.

Where money lending is a substantial part of the business of the company - loan obtained by shareholder is not deemed dividend u/s 2(22)(e)

Addition u/s 2(22)(e) - deemed dividend - interest bearing Loans - proportionate ownership of property acquired out of borrowed fund by the “company” to the extent of...

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) - Substantial interest in lending company - common shareholder - The definition of shareholder is not enlarged by any fiction. - under no...

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) - oan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder - AT

Quick Updates: