Addition on account of deemed dividend u/s 2(22)(e) - advance on ...

Business Advance Not a Loan for Deemed Dividend Rules u/s 2(22)(e) of Income Tax Act.

March 1, 2022

Case Laws Income Tax AT

Addition on account of deemed dividend u/s 2(22)(e) - advance on account of business transaction cannot be categorized as loans so as to attract deeming fiction under section 2(22)(e) of the Act. - AT

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Addition on account of deemed dividend u/s 2(22)(e) - advance on ...

Business Advance Not a Loan for Deemed Dividend Rules u/s 2(22)(e) of Income Tax Act.

March 1, 2022

Case Laws Income Tax AT

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