#Section 2(22)(e)
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201 articlesIncome Tax
Income Tax
Legal fiction for deemed dividend should not be extended to broaden concept of shareholders
Income Tax
Income Tax
Delhi HC: Mutual Fund Transactions Treated as Investments, Not Business Activities
CA, CS, CMA
CA, CS, CMA
Deemed Dividend Taxation in India
Income Tax
Income Tax
Madras HC Grants Interim Stay in Cognizant’s Tax Case Appeal against ITAT Order
Income Tax
Income Tax
Section 2(22)(e) Deemed Dividend Addition Limited to Shareholders
Income Tax
Income Tax
Addition u/s. 2(22)(e) as deemed dividend unsustainable as debit balance was only an inadvertent error
Income Tax
Income Tax
Taxability of Deemed Dividend (Section 2(22)(e)) Limited to Shareholder
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
Income Tax
Income Tax
ITAT upheld addition for share premium exceeding fair market value: Section 56(2)(viib)
Income Tax
Income Tax
Disallowance under rule 8D(2)(ii) unjustified as interest bearing funds not applied for making investments
Income Tax
Income Tax
Purchase of own shares comes within the ambit of dividend u/s 2(22) of Income Tax Act
Income Tax
Income Tax
Taxability of Deemed Dividend under Section 2(22)(e) of Income Tax Act
Income Tax
Income Tax
Deemed dividend provisions u/s 2(22)(e) doesn’t apply to advance for business transaction
Income Tax
Income Tax
