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Section 2(22)(e)

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Conceptual clarity on Deemed dividend

Income Tax : Gain insights on Deemed Dividends under the Income Tax Act: Understand taxability, TDS applicability, and key exemptions for optim...

March 9, 2024 1137 Views 0 comment Print

Deemed Dividend Taxation in India

CA, CS, CMA : Explore intricacies of deemed dividends in India. Understand definitions, applicable transactions, and tax implications. Uncover i...

January 4, 2024 1731 Views 0 comment Print

Taxability of Deemed Dividend under Section 2(22)(e) of Income Tax Act

Income Tax : The dividend income received by non-resident individuals, including Foreign Portfolio Investors (FPIs) and Non-Resident Indian cit...

May 27, 2023 27846 Views 1 comment Print

Some Significant Cases Related To Deemed Dividends

Income Tax : Understand the tax implications of bonus shares in deemed dividends. Explore the case of PCIT vs. Dr. Ranjan Pai and its impact on...

May 25, 2022 5025 Views 0 comment Print

Meaning of expression ‘substantial part of business’ for Section 2(22)(e)

Income Tax : The meaning of the expression ‘substantial part of business’ for the purpose of Section 2(22)(e) Introduction Section ...

January 11, 2022 3750 Views 0 comment Print


Latest Judiciary


Section 2(22)(e) of Income Tax Act is applicable only to registered shareholders

Income Tax : Read about the ITAT Chennai case between DCIT and Gemini Traze RFID Pvt. Ltd. regarding deemed dividend status under Section 2(22)...

March 27, 2024 1782 Views 0 comment Print

Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata

Income Tax : In DCIT Vs Eko Diagnostic Pvt. Ltd., ITAT Kolkata rules that Section 2(22) of Income Tax Act doesn't apply to non-beneficiary shar...

March 24, 2024 309 Views 0 comment Print

Deemed dividend u/s 2(22)(e) assessable in hands of beneficial shareholder having substantial interest: ITAT Kolkata

Income Tax : Apeejay Surrendra Management Services Pvt Ltd Vs DCIT (ITAT Kolkata) ITAT Kolkata held that deemed dividend under section 2(22)(e)...

March 19, 2024 195 Views 0 comment Print

Business Transactions Shouldn’t be treated as Deemed Dividend: ITAT Delhi

Income Tax : In ACIT Vs Adiish Jain, ITAT Delhi ruled on deemed dividend under IT Act, deleting the addition. Detailed analysis of the case & j...

March 18, 2024 306 Views 0 comment Print

Legal fiction for deemed dividend should not be extended to broaden concept of shareholders

Income Tax : Legal fiction created u/s. 2 (22)(e) enlarges definition of dividend only and legal fiction is not to be extended further for broa...

January 31, 2024 1950 Views 0 comment Print


Latest Notifications


No deemed dividend U/s. 2(22)(e) on trade advances in the nature of commercial transactions: CBDT

Income Tax : Section 2(22) clause (e) of the Income Tax Act, 1961 (the Act) provides that dividend includes any payment by a company, not being...

June 12, 2017 5784 Views 0 comment Print


Latest Posts in Section 2(22)(e)

Section 2(22)(e) of Income Tax Act is applicable only to registered shareholders

March 27, 2024 1782 Views 0 comment Print

Read about the ITAT Chennai case between DCIT and Gemini Traze RFID Pvt. Ltd. regarding deemed dividend status under Section 2(22)(e) of the Income Tax Act.

Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata

March 24, 2024 309 Views 0 comment Print

In DCIT Vs Eko Diagnostic Pvt. Ltd., ITAT Kolkata rules that Section 2(22) of Income Tax Act doesn’t apply to non-beneficiary shareholders in loan-receiving companies.

Deemed dividend u/s 2(22)(e) assessable in hands of beneficial shareholder having substantial interest: ITAT Kolkata

March 19, 2024 195 Views 0 comment Print

Apeejay Surrendra Management Services Pvt Ltd Vs DCIT (ITAT Kolkata) ITAT Kolkata held that deemed dividend under section 2(22)(e) of the Income Tax Act can be added in the hands of beneficial shareholder who is having controlling interest (substantial interest). Facts- Assessee is engaged in the business of Brand Owning and Consultancy. During the year […]

Business Transactions Shouldn’t be treated as Deemed Dividend: ITAT Delhi

March 18, 2024 306 Views 0 comment Print

In ACIT Vs Adiish Jain, ITAT Delhi ruled on deemed dividend under IT Act, deleting the addition. Detailed analysis of the case & judgment.

Conceptual clarity on Deemed dividend

March 9, 2024 1137 Views 0 comment Print

Gain insights on Deemed Dividends under the Income Tax Act: Understand taxability, TDS applicability, and key exemptions for optimizing your tax planning.

Legal fiction for deemed dividend should not be extended to broaden concept of shareholders

January 31, 2024 1950 Views 0 comment Print

Legal fiction created u/s. 2 (22)(e) enlarges definition of dividend only and legal fiction is not to be extended further for broadening concept of share holders.

Delhi HC: Mutual Fund Transactions Treated as Investments, Not Business Activities

January 18, 2024 393 Views 0 comment Print

A pivotal ruling affirming ITAT’s stance on mutual funds transactions as investments and capital contributions not deemed as dividend under Section 2(22)(e) of the Income-tax Act for AY 2006-07.

Deemed Dividend Taxation in India

January 4, 2024 1731 Views 0 comment Print

Explore intricacies of deemed dividends in India. Understand definitions, applicable transactions, and tax implications. Uncover insights into Section 194 and 2(22) of Income Tax Act.

Madras HC Grants Interim Stay in Cognizant’s Tax Case Appeal against ITAT Order

December 31, 2023 654 Views 0 comment Print

Madras High Court halts Rs. 9403.09 Cr Income Tax demand against Cognizant Technology Solutions India. Detailed analysis and implications of the order.

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

December 14, 2023 4500 Views 0 comment Print

Explore ITAT Delhi’s ruling limiting deemed dividend addition to shareholders. Details on assessment years 2013-14, 2014-15, and 2015-16. Full text analysis.