#Section 2(22)(e)
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201 articlesIncome Tax
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S. 2(22)(e) deemed dividend not applicable on amount received from Subsidiary Co. as part of Regular Business Transactions
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AO cannot set-off of brought forward loss before allowing remuneration to partner
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Advance cannot be treated as deemed dividend if Assessee do not have substantial interest
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Sectio 2(22)(e): Registered owner Vs. beneficial owner: SC refers matter to larger bench
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Provisions of Deemed Dividend not applicable to Capital Subsidy/Grant
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Applicability of provisions of section 2(22)(e) to Beneficial Shareholder or Registered Shareholder- Supreme Court Ruling in National Travel v CIT
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Budget Shocker: 30% Dividend Distribution Tax on Deemed Dividend
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Deemed dividend assessable in the hands of Partners (Beneficial Shareholders )
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Payment made towards purchase of flat cannot be treated as deemed dividend
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Deemed Dividend provision attracted on Loan Taken to pay Salary
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Deemed dividend not accrues on mere issue and cancellation of Cheque
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Clouds on deemed dividend provisions now cleared
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Advance to Director for Sale of Land cannot be treated as Deemed Dividend
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