#Section 2(22)(e)
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201 articlesIncome Tax
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Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met
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Gujarat HC: Reopening Quashed as No Fresh Tangible Material Was Found
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Trustee’s Shareholding Doesn’t Attract Deemed Dividend for Public Trust: Gujarat HC
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Future Loss Provision Depends on Substance, Not Label: ITAT Bangalore
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Loan to Non-Shareholder Company Not Taxable as Deemed Dividend
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Loan Repayment Does Not Prevent Deemed Dividend Taxation: ITAT Delhi
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Section 2(22)(e) Addition Cannot Be Made on Non-Shareholder Entity: Calcutta HC
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ITAT Deletes Deemed Dividend Addition as Cash Shortage Related to Proprietary Concern
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Protective Addition Cannot Continue Once Substantive Addition is Sustained Elsewhere: Bangalore ITAT
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Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
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CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
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ITAT Ahmedabad: No Penalty for Mere Wrong Claim – U/s 271(1)(c) Deleted
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ITAT Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
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