section 2(22)(e) of the Income Tax Act 1961

ITAT - Re-adjudication - additions - deemed dividend - Income Tax Act - Shareholder Company - TAXSCAN
ITAT directs Re-adjudication in respect of additions made towards deemed dividend u/s 2(22)(e) Income Tax Act received from Shareholder Company [Read Order]
November 7, 2023
Accumulated - Profits - Depreciation - Income - Tax - Act - Companies - Act - ITAT - TAXSCAN
Accumulated Profits to be arrived after allowing Depreciation as per Income Tax Act and not Companies Act: ITAT deletes Addition[Read Order]
April 21, 2023
Deemed Dividend - Taxscan
Provisions of Deemed Dividend applicable when Assessee diverted Advance amount received for procuring Import Licences for Purchase of Shares: Delhi HC [Read Judgment]
February 23, 2018
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