Section 2(22)(e) Deemed Dividend Addition Limited to Shareholders

DCIT Vs Solitaire Realinfra Private Limited (ITAT Delhi)

Introduction: This article delves into the recent decisions of the Income Tax Appellate Tribunal (ITAT) Delhi, specifically addressing appeals for assessment years 2013-14, 2014-15, and 2015-16. The appeals relate to additions made by the Assessing Officer, contested by the taxpayers and subsequently ruled upon by the ITAT.

Assessment Year 2013-14 (ITA No.1333/Del/2021): The article details the ITAT&

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