#Section 2(22)(e)
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201 articlesIncome Tax
Income Tax
Mutual Transactions can’t come under section 2(22)(e)
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Income Tax
Section 2(22)(e)- Deemed Dividend- Only Payment out of Accumulated Profit covered
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Business Transactions/Salary do Not come within purview of Section 2(22)(e)
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Mere Repayment of loan not escape substantial shareholder from Section 2(22) (e)
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Loan to Shareholders in the course of lending business cannot be treated as deemed dividend
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Deemed Dividend u/s 2(22)(e) of Income Tax Act, 1961- illustrative analysis
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Tax Planning w.r.t dividend u/s 2(22)(e)
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Amount advanced for supply Material/Labour cannot be treated as deemed dividend U/s. 2(22)(e)
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Income Tax
Loan/Debt from a company to a firm thereby to the assesse, who has substantial interest in company and firm is not deemed dividend u/s 2(22)(e)
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For application of section 2(22)(e) a person should be both registered as well as beneficial shareholder
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Deemed dividend can be made applicable only in the hands of registered shareholders
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No addition is allowed if the minor difference is only 3.24% between declaration of Assessee & Calculation made by DVO
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Assessee is not the shareholder & transaction in ordinary business, sec. 2(22)(e) doesn’t apply
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