Case Law Details
Case Name : Sri Haris Kalandan Mohammed Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 878/Bang/2024
Date of Judgement/Order : 09/08/2024
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Bangalore
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Sri Haris Kalandan Mohammed Vs DCIT (ITAT Bangalore)
Honourable Bangalore Bench of ITAT in its recent decision held that deemed dividend u/s 2(22)(e) cannot be assessed unless assessee has received any direct benefit from the loan or advance or payment made by the company. The Tribunal held that “double deeming” or “
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