#Section 2(22)(e)
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Income Tax
Income Tax
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Income Tax
Income Tax
Order of Settlement Commission choosing one of two possible views cannot be interfered
Income Tax
Income Tax
Assessments restored back to CIT(A) due to non-cooperation by assessee: ITAT Ahmedabad
Income Tax
Income Tax
Reasons disclosed to assessee for reassessment u/s. 148 cannot be improved subsequently: Delhi HC
Income Tax
Income Tax
Accumulated profits u/s. 2(22)(e) to be computed after deducting depreciation as per income tax rules
Income Tax
Income Tax
Addition u/s. 2(22)(e) deleted as advance was recorded as journal entry and no sum was received
Income Tax
Income Tax
Expense incurred by holding company on behalf of subsidiary company cannot be treated as deemed dividend
Income Tax
Income Tax
Proportionate computation of capital gains related to stock-in-trade sold during relevant year on conversion of capital asset into stock-in-trade
Income Tax
Income Tax
Understanding Deemed Dividend Under Section 2(22) of Income-tax Act, 1961
Income Tax
Income Tax
Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Section 2(22)(e) Deemed Dividends Taxed Only in Shareholders’ Hands: Calcutta HC
Income Tax
Income Tax
Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Deemed Dividend u/s 2(22)(e) cannot be assessed by way of double deeming
Income Tax
Income Tax
Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC
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.
