Deemed Dividend - detailed analysis

Pavan Jain S , Last updated: 05 March 2010  
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Deemed Dividend Deeming fiction – a fiction resorted to by parliament for defying the law of literal interpretation. Whether it be Central Excise Act, 1944 [concept of deemed manufacture u/s 2(f)(iii)] or Income Tax Act, 1961 [concept of deemed dividend u/s 2(22)(e)], the weap

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Published by

Pavan Jain S
(Chartered Accountant)
Category Income Tax   Report

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