#Section 2(22)(e)
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201 articlesIncome Tax
Income Tax
ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits
Income Tax
Income Tax
Repayment of Own Deposit ≠ Deemed Dividend; 2(22)(e) Not Attracted
Income Tax
Income Tax
Section 2(24)(Iv) v. 2(22)(E) – Bar On Opening Reassessment
Income Tax
Income Tax
Deemed Dividend Deleted as Transactions Were Business Dealings
Income Tax
Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax
Income Tax
Deemed Dividend Addition Remanded Due to Year-of-Receipt Mismatch
Income Tax
Income Tax
Inter-corporate Funding for Business Needs Cannot Trigger Deemed Dividend
Income Tax
Income Tax
ITAT Directs AO to Limit Deemed Dividend Addition to Accumulated Profits
Income Tax
Income Tax
Capital Contribution for Business Purposes Not Deemed Dividend u/s 2(22)(e)
Income Tax
Income Tax
Loan Between Companies- Both Conditions Must Apply! ITAT Clarifies 2(22)(e) & Grants Relief
Income Tax
Income Tax
Kerala HC Allows Open Remand in Section 2(22)(e) Deemed Dividend Case
Income Tax
Income Tax
Additions u/s 2(22)(e) & 68 Deleted – Payments Held Against Salary & Refund from Broker
Income Tax
Income Tax
Current account transactions & commercial advances are outside Section 2(22)(e) purview
Income Tax
Income Tax
