SC: Externally Procured Parts Given For Assembly, Not Used in Manufacture, Not Liable to Excise Duty || SC: Upholding Surendra Koli’s Conviction on Rejected Evidence Would Violate Articles 14 and 21 || SC: In Execution Petition, Decree-Holder Must Prove Violation by Judgment Debtor || SC: Insurers Must Compensate Accident Victims Despite Policy Breach, Can Recover From Owner || Kerala HC: Long-Term Posting of Same Police Officer at Sabarimala May Affect Transparency, Efficiency || Delhi HC: Post-Dated Cheques Given as Security Attract Section 138 NI Act After Liability Arises || MP High Court: Railways Liable for Deaths on Tracks if it Fails to Take Preventive Measures || Ker HC: NDPS Case Stands Even if Contraband Listed in Ml, if Chemical Report Shows Equivalent Weight || Kerala HC: Father’s Retirement Benefits Can Be Attached for Child Maintenance Despite S.60(1)(g) CPC || Supreme Court: A Decree Declared 'Nullity' Can be Challenged at Any Stage, Including Execution

Search Results for Tag : Section 2(22)(e)

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Bom. HC: Advance to Shareholder Not Used for Company’s Business Will be Treated as Deemed Dividend(18.08.2025)

Bombay HC has ruled that advances given by a company to a shareholder, if not proven to be used for the company’s business, will be treated as deemed .....

Tags : Bombay High Court, Income Tax Act, Section 2(22)(e), Deemed Dividend, Shareholder Advance

ITAT, Mumbai: Deemed Dividend Would Not Attract Loans and Advances Out of Commercial Consideration(26.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the provisions of deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961 would be .....

Tags : Income Tax Appellate Tribunal, Deemed Dividend, Section 2(22)(e), Income Tax Act, 1961