Deemed dividend u/s 2(22) (e) - to be assessed in the hands of ...

Income Tax

September 25, 2020

Deemed dividend u/s 2(22) (e) - to be assessed in the hands of the share holder or in the hands of the firm - the nature of transaction between the firm and the company and it is neither a loan nor an advance, but a deferred liability. - ITAT rightly deleted the additions - HC

View Source

← Previous Next →

Deemed dividend u/s 2(22) (e) - to be assessed in the hands of ...

Income Tax

September 25, 2020

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 - 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 - Whether the receipt of share application money can be treated and recorded as loan, deposits and “any payment“ for invoking the provisions of section...

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

Deemed dividend u/s 2(22)(e) - assessee firm is neither a registered nor beneficial shareholder - advanced received from company - Two partners of firm holding shares in...

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...

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) - one of the partners of the assessee firm was holding major share holding - Since the assessee firm was not shareholder in the lender...

Quick Updates: