Business Advance Granted To Shareholder Not Utilised For Company Work Will Be Treated As Deemed Dividend Under Income Tax Act: Bombay HC
18 Aug 2025 2:30 PM IST
![[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC](https://www.livelaw.in/h-upload/2024/08/05/500x300_553674-chief-justice-alok-aradhe-justice-j-sreenivas-rao-telangana-hc.webp "[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC")
[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC
20 Nov 2024 2:20 PM IST
Current Transactions Pertaining To Conveyance Expenses Incurred By Holding Company On Behalf Of Subsidiary Is Not Deemed Dividend: Delhi ITAT
21 Oct 2024 12:00 PM IST
Addition For Deemed Dividend Made Can Be Done In Hands Of Shareholder Only: ITAT
11 Dec 2023 6:15 PM IST
Deemed Dividend Is Taxable Only In The Hands Of The Shareholder: ITAT
31 Oct 2023 1:00 PM IST
Bombay High Court Refuses 50% Entitlement Of Beneficial Ownership In Husband's Shareholding By Portuguese Civil Code For 'Deemed Dividend' Taxability
2 Sept 2023 11:30 AM IST
Deemed Dividend Cannot Be Taxed In The Hands Of Non-Shareholders: ITAT
8 Jun 2023 11:02 AM IST
![Provisions Of Deemed Dividend Are Attracted If HUF Gets Payment And Shareholder Is Its Member With Substantial Interest: SC [Read Judgment]](https://www.livelaw.in/cms/wp-content/uploads/2015/11/Supreme-Court-of-India.jpg "Provisions Of Deemed Dividend Are Attracted If HUF Gets Payment And Shareholder Is Its Member With Substantial Interest: SC [Read Judgment]")