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Section 2(22)(e) of Income Tax Act
Advances given in Return for an Advantage by the Shareholder is not Dividend u/s 2(22)(e): ITAT [Read Order]
April 15, 2025
Taxpayer without Shareholding cannot be Deemed ‘Dividend’ Receiver u/s 2(22) of Income Tax Act: ITAT [Read Order]
April 16, 2024
Legal fiction created u/s 2 (22) (e) of Income Tax Act not to be extended further for broadening concept of shareholders: ITAT [Read Order]
January 28, 2024
Firm, not a Shareholder in Pvt Company can’t be Taxed for Deemed Dividend: ITAT [Read Order]
April 2, 2019
Deemed Dividend can’t be attributed as Assessee have Regular Business Connection with Company and Transactions constitute ‘Trade Advances’: ITAT [Read Order]
November 10, 2018
Provisions of Deemed Dividend not applicable to Current Account Transactions: ITAT [Read Order]
March 12, 2018
Provisions of Deemed Dividend applicable only to extent of ‘Accumulated Profits’ and not to Capital Subsidy/Grant: ITAT [Read Order]
February 16, 2018
No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]
January 31, 2018
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