Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order || Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction || Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death || Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court || Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred || SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available || Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests || MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States || Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail || MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment

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