Supreme Court: GPF Nomination in Favour of a Parent Becomes Invalid Once the Employee Marries || Supreme Court: Candidate Not Disqualified if Core Subject Studied Without Exact Degree Title || Supreme Court: Stamp Duty Relief for Co-Operative Societies Cannot Depend on Extra-Legal Verification || Delhi High Court: Allegations of Forgery Alone Do not Bar NCLT From Examining Company Records || J&K&L HC: Only Revenue Authorities Can Handle Agrarian Resumption; Civil Courts Cannot Intervene || Delhi HC: CAPF Candidate's Height of 164.6 Cm Can be Rounded to 165 Cm; Rejection Prima Facie Illegal || NCLT Mumbai: Bank Cannot Retain OTS Earnest Money After Accepting a Resolution Plan || Supreme Court: Imminent Death Not Required For a Statement to Qualify as Dying Declaration || SC: HC Cannot Grant Pre-Arrest Bail Without Quashing FIR; Accused Must Approach Sessions Court First || SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract

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