#Section 2(22)(e)
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201 articlesIncome Tax
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Section 2(22)(e) not attracted if appellant has given his personal properties as collateral security to bank for loan
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Deemed Dividend’ not attracted in case of Normal Business Transactions
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Section 2(22)(e) does not extend to, or broaden concept of, a shareholder
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Advance to Directors for Land Purchase cannot be treated as Deemed Dividend
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Camouflaging of Loan to Director as commercial transaction: Invocation of s. 2(22)(e) justified
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Snippet on taxability of capital reduction
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No deemed dividend U/s. 2(22)(e) on trade advances in the nature of commercial transactions: CBDT
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Deemed Dividend- Shares held by Subsidiary Co. is irrelevant
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Deemed Dividend cannot be assessed in the hands of Company issuing shares
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sec. 2(22)(e) covers only those transactions which benefit shareholder alone
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Loan / advances received by HUF could be treated as deemed dividend
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Preference shares Redemption not taxable as deemed dividend
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Adjustment entries being not in nature of loan or advances are outside the purview of deemed dividend u/s 2(22)(e)
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