Dividend dividend u/s.2(22)(e) - transactions between the ...

Income Tax

October 9, 2020

Dividend dividend u/s.2(22)(e) - transactions between the shareholder and company - Director of the company holding 50% shares taking temporary accommodation loans from company - the transactions between the assessee and TIBPL, in the given circumstances, do not constitute deemed dividend in favour of the assessee so as to fall within the ambit of section 2(22)(e) of the Act. - AT

View Source

← Previous Next →

Dividend dividend u/s.2(22)(e) - transactions between the ...

Income Tax

October 9, 2020

You may also like:

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) - 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.

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

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) - assessee company is not holding a single share in company lending advance - no addition - 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

Addition for no TDS on Deemed dividend u/s 2(22)(e) - whether the amounts given the directors are for the business purpose? - the ledger account of the said directors...

Advances taken against the supply are not covered by the provisions of Deemed dividend u/s 2(22)(e) - AT

Quick Updates: