#Section 2(22)(e)
Log in to FollowLatest Section 2(22)(e) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC
Income Tax
Income Tax
No Incriminating Material: ₹137.20 Crore Deemed Dividend Addition Quashed
Income Tax
Income Tax
ITAT Admits Commercial-Use & Repayment Evidence in s.2(22)(e) Deemed Dividend Dispute
Corporate Law
Corporate Law
Kerala HC Upholds Deemed Dividend Additions in Settlement Proceedings
Income Tax
Income Tax
SC Dismisses SLP Against Karnataka HC Judgment on Settlement Commission Time Limit
Income Tax
Income Tax
Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met
Income Tax
Income Tax
Gujarat HC: Reopening Quashed as No Fresh Tangible Material Was Found
Income Tax
Income Tax
Trustee’s Shareholding Doesn’t Attract Deemed Dividend for Public Trust: Gujarat HC
Income Tax
Income Tax
Future Loss Provision Depends on Substance, Not Label: ITAT Bangalore
Income Tax
Income Tax
Loan to Non-Shareholder Company Not Taxable as Deemed Dividend
Income Tax
Income Tax
Loan Repayment Does Not Prevent Deemed Dividend Taxation: ITAT Delhi
Income Tax
Income Tax
Section 2(22)(e) Addition Cannot Be Made on Non-Shareholder Entity: Calcutta HC
Income Tax
Income Tax
ITAT Deletes Deemed Dividend Addition as Cash Shortage Related to Proprietary Concern
Income Tax
Income Tax
Protective Addition Cannot Continue Once Substantive Addition is Sustained Elsewhere: Bangalore ITAT
Explore the latest Section 2(22)(e) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
