Provisions of section 2(22)(e) of the Income Tax Act, 1961 related to deemed dividend not applicable to non shareholders – Delhi HC

CIT Vs. Ankitech Pvt Ltd (Delhi High Court) REPORT ABLE * IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA No. 462 of 2009 with ITA Nos. 2087/2010, 901/2010, 902/2010, 903/2010, 960/2010, 1327/2010, 1436/2010, 1502/2010, 1865/2010, 461/2010, 998/2009, 1421/2009, 1618/2010, 1758/2010, 1978/2010, 622/2011, 623/2011, 270/20111588/2010, 211/2010, 352/2010 & 2014/ 2010. Reserved On: April 27, 2011. %   Pronounced On: May 11, 2011. 1) ITA No. 462 of 2009 Commissioner of Income Tax Versus Ankitech Pvt Ltd. 2) ITA No. 2087 of 2010 Commissioner of Income Tax Versus Ankitech Pvt ...