SC: Suit Alleging Coercion or Undue Influence Cannot be Rejected under Order VII Rule 11 CPC || Cal HC: Once ED Attachment is Confirmed, Challenge Becomes Academic; PMLA Remedy Must be Pursued || MP HC: Pen-Drive Evidence Cannot be Introduced At a Late Trial Stage Without Proof or Relevance || Calcutta HC: Employee Can't be Stopped From Joining Rival Post-Resignation; Trade Secrets Protected || Calcutta HC: Banks Must Provide Forensic Audit Report Before Calling an Account Fraudulent || Del HC: Woman Cannot Demand Re-Entry to Abandoned Matrimonial Home if Alternate Accommodation Exists || Calcutta HC: Land Acquisition For Industrial Park is Public Purpose; Leasing to Industry is Valid || Patna HC: PwD Recruitment Must Comply With RPwD Act; Executive Resolutions Cannot Override the Law || Madras HC: Individuals Facing Criminal Trial Must Get Court Permission Even to Renew Passports || Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists

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