Commissioner Of Income Tax vs Madhur Housing And Development Company

Authority: Supreme Court Date: 2017-10-05 Section: 2(22)(e) Acts: Income Tax Act 1961 Citation: (2017) 100 CCH 0046 ISCC : (2018) 163 DTR 0519 (SC) : (2018) 401 ITR 0152 (SC) Justices: ROHINTON FALI NARIMAN & SANJAY KISHAN KAUL, JJ. Appeal No: CIVIL APPEAL No. 3961 OF 2013, 2076, 2077, 2078, 2923, 2762, 3089, 3159, 31
Whether the correct construction of Section 2(22)(e) of the Income Tax Act, 1961, regarding deemed dividends was properly interpreted by the High Court --- Held Yes, the Supreme Court agreed with the High Court's detailed interpretation.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart