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arasu (Legal advisor)     04 August 2016

Deemed dividend

recent delhi high court judgement on deemed dividend


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Rama chary Rachakonda (Secunderabad/Highcourt practice watsapp no.9989324294 )     06 October 2016

S. 2(22)(e) : Deemed dividend – SLP dismissedagainst the decision of theDelhi High Court in the case of CIT v. Subrata Roy(2015) 375 ITR 207  (Delhi)(HC)
The Honourable Apex Court has dismissed the special leave petition filed against the order of the Delhi High Court in the case of CIT vs. Subrata Roy wherein it was held that in the case where the amount was advanced by the firm, in which the assessee is a partner, to the assessee, it cannot be said to have been advanced by the company in which the assessee is a shareholder.

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