#Section 2(22)(e)
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201 articlesIncome Tax
Income Tax
Addition u/s. 2(22)(e) deleted as advance was recorded as journal entry and no sum was received
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Expense incurred by holding company on behalf of subsidiary company cannot be treated as deemed dividend
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Proportionate computation of capital gains related to stock-in-trade sold during relevant year on conversion of capital asset into stock-in-trade
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Understanding Deemed Dividend Under Section 2(22) of Income-tax Act, 1961
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Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad
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Section 2(22)(e) Deemed Dividends Taxed Only in Shareholders’ Hands: Calcutta HC
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Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad
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Deemed Dividend u/s 2(22)(e) cannot be assessed by way of double deeming
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Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC
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Section 2(22)(e) of Income Tax Act is applicable only to registered shareholders
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Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata
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Deemed dividend u/s 2(22)(e) assessable in hands of beneficial shareholder having substantial interest: ITAT Kolkata
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Business Transactions Shouldn’t be treated as Deemed Dividend: ITAT Delhi
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