#Section 2(22)(e)
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201 articlesIncome Tax
Income Tax
Accumulated Profits for deemed dividend is to be arrived after allowing Depreciation as per Income Tax Act
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Income Tax
Current profit not to be included in accumulated profit to determine deemed dividend
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Income Tax
Loan or advances to shareholder which further benefits company not covered within ambit of deemed dividend
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Income Tax
Deemed Dividend Taxable in the hands of Individual shareholder not an entity which does not hold shares
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Income Tax
Deemed Dividend – ITAT allows appellant to submit additional evidences before AO
Income Tax
Income Tax
‘Security Premium Reserve’ not part of accumulated profits u/s 2(22)(e)
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Income Tax
Provisions of Deemed Dividend provisions not applicable to Advancement of Loan in Ordinary Course of Business
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Income Tax
Sections 2(22)(e) not applies to loans from sister concern on commercial basis
Income Tax
Income Tax
Section 2(22)(e) addition not justified for business expenses of company
Income Tax
Income Tax
Deemed dividend provision not invocable on recipient of loan not being shareholder in payer company
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Income Tax
No Addition for ‘Deemed Dividend’ if payment to person holding substantial interest not established
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Income Tax
Advance for Business Transactions Cannot be Treated as Deemed Dividend
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Income Tax
Loan to assessee cannot be treated as deemed dividend when Assessee given personal Security as collateral for loan of Company
Income Tax
Income Tax
