#Section 2(22)(e)
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201 articlesIncome Tax
Income Tax
Deemed dividend not attracted on Loan Taken on interest
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No Deemed Dividend Without Doubting Purpose & Genuineness of Business Transaction
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Deemed dividend provisions not applicable – What do we understand by ordinary course of business and substantial part of business
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‘Deemed Dividend’ provisions not applicable if Advances were given to Shareholder for Business Purpose
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Advance cannot be treated as deemed dividend for non-notarization/registration of document
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Deemed Dividend not applicable if recipient of loan is not a shareholder
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No Section 2(22)(e) addition if money lending was part of business
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Reopening without bringing any fresh material on record is invalid
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Analysis of section 2(22)(e) – Deemed Dividend
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Income Tax
HC: Section 2(22)(e) Deemed dividend not to be assessed in the hands of partnership firm
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Deemed dividend provisions not attracted to running account with Group companies to meet business exigencies
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Taxability of Dividend under new tax regime
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Section 2(22)(e) Deeming fiction cannot be applied on mere suspicion
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