#Section 2(22)(e)
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Income Tax
Income Tax
Section 2(22)(e) of Income Tax Act is applicable only to registered shareholders
Income Tax
Income Tax
Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata
Income Tax
Income Tax
Deemed dividend u/s 2(22)(e) assessable in hands of beneficial shareholder having substantial interest: ITAT Kolkata
Income Tax
Income Tax
Business Transactions Shouldn’t be treated as Deemed Dividend: ITAT Delhi
Income Tax
Income Tax
Conceptual clarity on Deemed dividend
Income Tax
Income Tax
Legal fiction for deemed dividend should not be extended to broaden concept of shareholders
Income Tax
Income Tax
Delhi HC: Mutual Fund Transactions Treated as Investments, Not Business Activities
CA, CS, CMA
CA, CS, CMA
Deemed Dividend Taxation in India
Income Tax
Income Tax
Madras HC Grants Interim Stay in Cognizant’s Tax Case Appeal against ITAT Order
Income Tax
Income Tax
Section 2(22)(e) Deemed Dividend Addition Limited to Shareholders
Income Tax
Income Tax
Addition u/s. 2(22)(e) as deemed dividend unsustainable as debit balance was only an inadvertent error
Income Tax
Income Tax
Taxability of Deemed Dividend (Section 2(22)(e)) Limited to Shareholder
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
Income Tax
Income Tax
ITAT upheld addition for share premium exceeding fair market value: Section 56(2)(viib)
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.
