Case Law Details
Case Name : Apeejay Surrendra Management Services Pvt Ltd Vs DCIT (ITAT Kolkata)
Appeal Number : ITA Nos. 987 & 988/Kol/2023
Date of Judgement/Order : 19/02/2024
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Apeejay Surrendra Management Services Pvt Ltd Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that deemed dividend under section 2(22)(e) of the Income Tax Act can be added in the hands of beneficial shareholder who is having controlling interest (substantial interest).
Facts- Assessee is engaged in the business of Brand Owning and Consultancy. During the year under consideration, assessee Apeejay Surrendra Management Services Pvt. Ltd. received a sum of Rs.5,50,11,501/- as loans
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.