TDS in respect of the advances held as deemed dividends u/s ...

Income Tax

August 28, 2012

TDS in respect of the advances held as deemed dividends u/s 2(22)(e) – Section 194 does not require TDS when payment is made to a non-shareholder. - AT

View Source

← Previous Next →

TDS in respect of the advances held as deemed dividends u/s ...

Income Tax

August 28, 2012

You may also like:

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 - 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

TDS u/s 194 - Deemed dividend u/s 2(22)(e) - when the loans/advances have been given to a non shareholder, then it is impossible for a payer company to ascertain...

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

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

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

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.

Applicability of TDS provisions in respect of the advances held as deemed dividends by the AO u/s 2(22)(e) - Section 194 does not require TDS when payment is made to a...

Quick Updates: