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Deemed Dividend

Deemed Dividend Taxable in the hands of Individual Director, Not Firm: Orissa HC [Read Order]

A division bench of the Orissa High Court has held that the deemed dividend is taxable in the hands of the individual director only and not from the...

‘Security Premium Reserve’ cannot be Included in 'Accumulated Profit' for Computing Deemed Dividend:...

Addition made for Premium on Redemption of Preference Shares as Deemed Dividend not sustainable:...

Gratuitous Loan by Company to Shareholders in Return to an advantage cannot be treated as Deemed...

Transfer of Amount for Business purposes to avoid Forfeiture is not Loans and Advances: ITAT deletes...

Deemed Dividend u/s 2(22)(e) applicable only to Persons who are recipient of Loan and Shareholder of the Payer Company: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that deemed dividend under section 2(22)(e) applies only to persons who are recipients of loan and shareholders of the Payer Company. ...

ITAT deletes Addition of 'Deemed Dividend' in the Absence of Proof to establish Payment to Shareholder of Company [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Chennai Bench deleted the addition of “Deemed Dividend” in the absence of proof to establish payment to a shareholder or person who has a beneficiary...

Deemed Dividend u/s 2(22)(e) not applicable on Non-Shareholders: ITAT [Read Order]

While upholding the deletion of addition made on the deemed dividend by the CIT(A) Delhi bench of Income Tax Appellate Tribunal held that deemed dividend u/s 2(22)(e) of Income Tax Act, 1961 is not...

Amount advanced for Business Transactions cannot treated as Deemed Dividend: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai held that amount advanced for business transactions cannot be treated as Deemed Dividend. The assessee company, The Reliance Motor Company Pvt...

Provisions of Deemed Dividend does not attract If Loans & Advances in Normal Business benefits both Payer and Payee: ITAT [Read Order]

Income Tax Appellate Tribunal (ITAT), Rajkot bench consisting of Waseem Ahmed, Accountant Member and T. R. Senthil Kumar, Judicial Member held that loans and advances given in normal course of...

Provisions of 'Deemed Dividend' would attract all the Profits up to the date of Payment Irrespective of AY: ITAT [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal has held that provisions of 'Deemed Dividend' would attract all the profits up to the date of payment irrespective of assessment year. The...

Provisions of ‘Deemed Dividend’ would not attract Loans and Advances out of Commercial Consideration and Business Expediency: ITAT [Read Order]

The income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the provisions of deemed dividend under section 2(22)(e) of the Income Tax Act, 1961 would not be applicable to loans and advances...

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