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Compilation of fiscal taxation case laws
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Showing posts with label
Deemed Dividend
.
Show all posts
Showing posts with label
Deemed Dividend
.
Show all posts
Monday, January 2, 2012
S. 2(22)(e): “Trade Advances” are not “loans & advances”
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CIT vs. Arvind Kumar Jain (Delhi High Court) S. 2(22)(e): "Trade Advances" are not "loans & advances" ...
Wednesday, October 12, 2011
Delhi HC Applies Mischief Rule!
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By Daksha Baxi, ED- Direct Taxation, Khaitan & Co In a recent decision in case of National Travel Services, the Delhi High Court has r...
Saturday, October 8, 2011
INCOME TAX REPORTS (ITR) Volume 337 : Part 4 Issue dated 3-10-2011 :- SUBJECT INDEX
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INCOME TAX REPORTS (ITR) Volume 337 : Part 4 (Issue dated 3-10-2011) SUBJECT INDEX TO CASES REPORTED IN THIS PART HIGH COURTS Advance t...
Thursday, July 21, 2011
Security deposit given by a company to its sister concern, a firm, cannot b
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Security deposit given by a company to its sister concern, a firm, cannot be regarded as deemed dividend u/s 2(22)(e). Income-tax : Where th...
Wednesday, June 8, 2011
Corporat Loans/advances, can't be treated as deemed dividend
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Loans/advances given by a company to another company, which is not a shareholder of lender company, can't be treated as deemed dividend ...
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