Deemed dividend u/s. 2(22)(e) - the loans and advances were made ...

Inter-corporate deposits in regular business operations are not deemed dividends under Income Tax Act Section 2(22)(e).

February 5, 2021

Case Laws Income Tax AT

Deemed dividend u/s. 2(22)(e) - the loans and advances were made as inter corporate deposits in ordinary course of its business which are not subject to the provisions of deemed dividend as provided under section 22(2) - AT

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Deemed dividend u/s. 2(22)(e) - the loans and advances were made ...

Inter-corporate deposits in regular business operations are not deemed dividends under Income Tax Act Section 2(22)(e).

February 5, 2021

Case Laws Income Tax AT

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