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Loan Given To Shareholder For Consideration Beneficial To The Company Is Not A Deemed Dividend: ITAT

Loan Given To Shareholder For Consideration Beneficial To The Company Is Not A Deemed Dividend: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that if a loan or advance is given to a shareholder as a consequence of any consideration which is beneficial to the company, in s...

27 July 2022 8:00 AM GMT
Completed Assessments Can Be Interfered With Only On The Basis Of Incriminating Material Unearthed During Course Of Search: ITAT

Completed Assessments Can Be Interfered With Only On The Basis Of Incriminating Material Unearthed During Course Of Search: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that completed assessments could be interfered with by the AO while making an assessment under section 153A only on the basis ...

20 July 2022 2:30 PM GMT