Deemed dividends not exempted u/s 10(34) in the hand of the payee since there is no payment of additional tax…
Deemed dividend upheld when amount was parked in long term investments and hence could not qualify as to be made…
Deemed dividend provisions not attracted in absence of actual payment. Payment u/s 2(22)(e) has to be physical-actual and not mere…
No deemed dividend u/s 2(22)(e) where personal property pledged as collateral security for enabling the company to obtain loan/credit facilities…
Deemed Dividend u/s 2(22)(e) do not extend to non-shareholders. The fiction not to be extended further for broadening the concept…
Trade advances are not deemed dividend u/s 2(22)(e) as they do not fall within the ambit of the word 'advance'…
Deemed Dividend-Loan to firm where partners are shareholders of the company. Advances not considered deemed dividend u/s 2(22)(e) ABCAUS Case…
Advance for purchasing capital assets not deemed divided u/s 2(22)(e). It was a trade advance in the normal course of…
Deemed dividend-share premium not part of accumulated profits. Proportionate taxation u/s 2(22)(e) to be made if more than one shareholder…
Payments to HUF held deemed dividend u/s 2(22)(e) because the prescribed conditions were fulfilled notwithstanding the fact that the HUF itself…