Income Tax Act | Trustee's Shareholding Doesn't Make Public Trust A 'Concern' Under Deemed Dividend Provision: Gujarat High Court
30 July 2026 5:34 PM IST
Loan To Non-Shareholder Company Not Taxable As Deemed Dividend Under Section 2(22)(e): ITAT Kolkata
26 Jun 2026 5:05 PM IST
ITAT Mumbai Sets Aside CIT(A) Enhancement Of Taxable Income On Issue Not Examined By AO
20 April 2026 10:12 AM IST
![[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC](https://assets.livelawbiz.com/h-upload/2024/08/05/500x300_553674-chief-justice-alok-aradhe-justice-j-sreenivas-rao-telangana-hc.webp "[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC")
Current Transactions Pertaining To Conveyance Expenses Incurred By Holding Company On Behalf Of Subsidiary Is Not Deemed Dividend: Delhi ITAT
21 Oct 2024 12:00 PM IST
Addition For Deemed Dividend Made Can Be Done In Hands Of Shareholder Only: ITAT
11 Dec 2023 6:15 PM IST
Deemed Dividend Is Taxable Only In The Hands Of The Shareholder: ITAT
31 Oct 2023 1:00 PM IST
Deemed Dividend Cannot Be Taxed In The Hands Of Non-Shareholders: ITAT
8 Jun 2023 11:02 AM IST
