High Court Rules Security Deposit from Sister Concern Not a Deemed Dividend u/s 2(22)(e), No Tax Evasion Found.

High Court Rules Security Deposit from Sister Concern Not a Deemed Dividend u/s 2(22)(e), No Tax Evasion Found. https://www.taxtmi.com/highlights?id=20229 Deemed dividend u/s 2(22)(e) – Security deposits received from sister concern - colourable device adopted to avoid the incidence of tax or not - Held no - not taxable - HC en-us Sat, 04 Oct 2014 10:49:44 +0530 Sat, 04 Oct 2014 10:49:44 +0530 TaxTMI RSS Generator High Court Rules Security Deposit from Sister Concern Not a Deemed Dividend u/s 2(22)(e), No Tax Evasion Found. https://www.taxtmi.com/highlights?id=20229 Deemed dividend u/s 2(22)(e) – Security deposits received from sister concern - colourable device adopted to avoid the incidence of tax or not - Held no - not taxable - HC Highlights Income Tax Sat, 04 Oct 2014 10:49:44 +0530 https://www.taxtmi.com/highlights?id=20229