#Section 2(22)(e)
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201 articlesIncome Tax
Income Tax
A firm not being shareholder cannot be Taxed for Deemed Dividend
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Sec. 2(22)(e) not applicable to inter banking transactions between group concerns
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No Deemed dividend on Transactions of receipt & payment on same date
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Deemed Dividend – The Taxmen’s Arsenal
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Section 2(22)(e) not applicable on Flat Purchase by Company for its CMD
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Loan received from company not deemed dividend U/s. 2(22)(e) if assessee was not a member/shareholder of concerned company
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Section 2(22)(e): ITAT restricts overall addition to amount of loan
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Sum received by father for transfer of mining lease right | Deemed dividend | Section 2(22)(e)
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Advance rent & security deposit cannot be treated as deemed dividend
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Deemed dividend provisions not applies if assessee was neither beneficial nor registered shareholder
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No deemed dividend in case of loan to borrower not being shareholder
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Proportionate addition of deemed dividend considering percentage of shareholding in borrowing company
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Trade Advances in the course of business cannot be termed as deemed dividend
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