![No TDS deductible as Inter-Corporate Deposit not a Deemed Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/TDS-TDS-deductible-Inter-Corporate-deposit-deemed-dividend-ITAT-Techxmedia.jpg "No TDS deductible as Inter-Corporate Deposit not a Deemed Dividend: ITAT [Read Order]")
No TDS deductible as Inter-Corporate Deposit not a Deemed Dividend: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that no TDS deductible as Inter-Corporate deposit is not a deemed dividend. ...
![Amount given for Purchasing Shareholding cannot be treated as ‘Deemed Dividend’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Amount-Purchasing-Shareholding-Deemed-Dividend-ITAT-Deemed-Dividend-Taxscan.jpg "Amount given for Purchasing Shareholding cannot be treated as ‘Deemed Dividend’: ITAT [Read Order]")
![Inter-Corporate Deposits are Advance / Loans, attracts Deemed Dividend Provisions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Deemed-Dividend-Provisions-Taxscan.jpg "Inter-Corporate Deposits are Advance / Loans, attracts Deemed Dividend Provisions: ITAT [Read Order]")
![No Deemed Dividend without doubting Purpose and Genuineness of Business Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Business-Transaction-deemed-dividend-ITAT-Taxscan.jpg "No Deemed Dividend without doubting Purpose and Genuineness of Business Transaction: ITAT [Read Order]")
![Provisions relating to Deemed Dividend can’t be invoked since Advances were given to Shareholder for Business Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Deemed-Dividend-ITAT-Taxscan.jpg "Provisions relating to Deemed Dividend can’t be invoked since Advances were given to Shareholder for Business Purpose: ITAT [Read Order]")
‘Deemed Dividend’ provisions won’t attract for Re-Imbursement of Business Expenses of Company: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the provisions of deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961 would not attract in case of...
![‘Deemed Dividend’ provisions won’t attract for Re-Imbursement of Business Expenses of Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/08/Deemed-Dividend-Taxscan.jpg "‘Deemed Dividend’ provisions won’t attract for Re-Imbursement of Business Expenses of Company: ITAT [Read Order]")
Rent paid as Ordinary Business Transaction can’t be treated as Deemed Dividend: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the payment of rent as an ordinary business transaction cannot be treated as deemed dividend under the provisions...
![Rent paid as Ordinary Business Transaction can’t be treated as Deemed Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Rent paid as Ordinary Business Transaction can’t be treated as Deemed Dividend: ITAT [Read Order]")
Deemed Dividend can’t be attributed as Assessee have Regular Business Connection with Company and Transactions constitute ‘Trade Advances’: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad bench has held that the provisions of deemed dividend cannot be applied when the assessee has a regular business connection with the Company and the...
Inter Banking Accounts Transactions between Group Companies can’t be treated as ‘ Deemed Dividend ’: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) decided that since the transaction carried between two group companies were carried as inter-banking accounts transaction then the amount...
![Inter Banking Accounts Transactions between Group Companies can’t be treated as ‘ Deemed Dividend ’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Deemed-Dividend-Taxscan.jpg "Inter Banking Accounts Transactions between Group Companies can’t be treated as ‘ Deemed Dividend ’: ITAT [Read Order]")