Supreme Court: Confession Without Corroboration Cannot Form the Basis of Conviction || SC: Higher Land Acquisition Compensation to Some Owners Cannot Invalidate Awards to Others || SC: Prior Written Demand is Not Mandatory For an Industrial Dispute to Exist or be Referred || SC: Complaint U/S 175(4) BNSS Against a Public Servant Must Meet the Conditions of Section 175(3) || P&H HC: Customary Restrictions Can't Stop Widow From Alienating Non-Ancestral Property || Delhi High Court: SC's 'Mihir Rajesh Shah' Directive on Written Arrest Grounds Applies Prospectively || MP HC: MPPSC Cannot Reject Doctors For PG Additional Registration Not Mentioned in the Advertisement || Supreme Court: Registered Sale Deed Carries Strong Presumption of Genuineness || SC: Registry Cannot Intrude Into Judiciary’s Exclusive Domain By Questioning Why a Party is Impleaded || Calcutta HC: Third-Party Suits in a Deity’s Name are Allowed Only When The Sebait Loses Authority

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