Deemed dividend u/s 2(22)(e) - loan made to a share holder by ...

Income Tax

January 31, 2020

Deemed dividend u/s 2(22)(e) - loan made to a share holder by the Company in the ordinary course of business - it is not in dispute that both the companies were having money lending as the substantial part of their business - No additions

View Source

← Previous Next →

Deemed dividend u/s 2(22)(e) - loan made to a share holder by ...

Income Tax

January 31, 2020

You may also like:

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...

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)

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

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 addition u/s 2(22)(e) - Clause (ii) of section 2(22) provides that the term dividend shall not include any advance or loan made to a shareholder by a...

Deemed dividend u/s 2(22)(e) - assessee hold 11.61% of shares in SDIPL and 22.81% in AIPL - Since lending of money was a substantial part of the business of SDIPL and...

Deemed dividend u/s 2(22)(e) - The Tribunal emphasized that loans and advances received in the ordinary course of business, which involve payment of interest, do not...

Deemed dividend u/s 2(22)(e) - if the lending of money constitutes substantial part of business of the company, then the loan given by the company to its share holders...

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

Quick Updates: