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![Shareholding Prerequisite for Deemed Dividend status for making Addition u/s 2(22) (e) of Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Chennai-Income-tax-Income-tax-news-Deemed-Dividend-TAXSCAN.jpg "Shareholding Prerequisite for Deemed Dividend status for making Addition u/s 2(22) (e) of Income Tax Act: ITAT deletes Addition [Read Order]")
Shareholding Prerequisite for Deemed Dividend status for making Addition u/s 2(22) (e) of Income Tax Act: ITAT deletes Addition [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted an addition made under Section 2(22)(e) of the Income Tax Act, 1961...
![ITAT reiterates that Deemed Dividend is assessable from Partners, Not from Firm since they are the Beneficial Shareholders of the Lender Co. [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/KTC-Group.jpg "ITAT reiterates that Deemed Dividend is assessable from Partners, Not from Firm since they are the Beneficial Shareholders of the Lender Co. [Read Order]")