#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
Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
Income Tax
Income Tax
CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
Income Tax
Income Tax
ITAT Ahmedabad: No Penalty for Mere Wrong Claim – U/s 271(1)(c) Deleted
Income Tax
Income Tax
ITAT Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income 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)
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.
