SC: Statutory Authorities may Intervene When Housing Societies Delay Membership Decisions || SC: Quasi-Judicial Authorities Cannot Exercise Review Powers Unless Expressly Granted By Statute || SC: Special Court Cannot Order Confiscation While Appeal Against Attachment Confirmation is Pending || SC: Photocopies are Not Evidence Unless Conditions for Leading Secondary Evidence are Proved || Calcutta HC: Conviction under Essential Commodities Act Invalid if Stock Measured With a 'Stick' || Kerala High Court: Universities Must Regulate Student Political Activities to Curb Campus Violence || Calcutta HC: Accused Has No Right on Investigation Mode or Impleadment in Probe Writ || Gauhati HC: POCSO Probes Must be Child-Friendly, With Sensitized Investigators to Ensure Clear Truth || Kerala HC: Orders Barring Disclosure of Witness Statements Must State Reasons For Each Witness || SC: Hard to Believe Married Woman Was Lured Into Sex by False Marriage Promise; Case Quashed

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

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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

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