Sponsored
    Follow Us:

Case Law Details

Case Name : Sri Haris Kalandan Mohammed Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 878/Bang/2024
Date of Judgement/Order : 09/08/2024
Related Assessment Year : 2018-19
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Sri Haris Kalandan Mohammed Vs DCIT (ITAT Bangalore)

Honourable Bangalore Bench of ITAT in its recent decision held that deemed dividend u/s 2(22)(e) cannot be assessed unless assessee has received any direct benefit from the loan or advance or payment made by the company. The Tribunal held that  “double deeming” or “

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduadte from St Aloysius College, Mangalore . View Full Profile

My Published Posts

If Assessee Denies Transaction, onus shifts to AO to prove allegation with positive evidence SC decision on condonation of delay followed by Mumbai Tribunal & matters remanded Interest & Late Fee for Non-Compliance Under Various Acts, Being Compensatory, Are Allowable Rejection of Appeal for Non-Payment of Advance Tax Without Return of Income is Invalid Disallowance of agricultural expenses on estimation is not sustainable View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Sponsored
Search Post by Date
September 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30