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Case Digest: Deemed Dividends u/s 2(22)(e) of the Income Tax Act
Dividend usually refers to the distribution of profits by a company to its shareholders. However, in view of Section 2(22) of the Income Tax Act,...
![Interest Free Loans cannot be treated as Deemed Dividends u/s 2(22)(e): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-free-loans-deemed-dividends-ITAT-taxscan.jpg "Interest Free Loans cannot be treated as Deemed Dividends u/s 2(22)(e): ITAT [Read Order]")
