section 2(22)e

Gratuitous loan or advance given by a company to the shareholder would come within the purview of Deemed Dividend under section 2(22)(e)

14 Mar 2022

Gratuitous loan or advance given by a company to the shareholder would come within the purview of Deemed Dividend under…

15 Jul 2020

All Advances given for purely temporary financial accommodation for business purposes does not attract the deeming fiction of deemed Dividend…

30 Jan 2018

income tax judgement National Travel Service vs. CIT (Supreme Court) S. 2(22)(e) Deemed Dividend: The term “shareholder”, post amendment, has…