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![Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order] Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099059-deemed-dividend-taxscan.webp)
Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]
The Indore bench of Income Tax Appellate Tribunal (ITAT) held that the addition of Rs. 49,56,118/- made by the AO as deemed dividend under section...


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![CIT(A) Ignores Reply & Computation Showing Income Variation: ITAT Remands for Denovo Adjudication [Read Order] CIT(A) Ignores Reply & Computation Showing Income Variation: ITAT Remands for Denovo Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/07/06/500x300_2059825-cita-cita-ignores-reply-computation-showing-income-variation-showing-income-variation-taxscan.webp)
![ITAT Sets Aside Rejection of 12AB Registration to Ujjain-Based NGO: Remands Matter to CIT (Exemption) [Read Order] ITAT Sets Aside Rejection of 12AB Registration to Ujjain-Based NGO: Remands Matter to CIT (Exemption) [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2053613-site-img-23.webp)
![ITAT Rules that the Addition of Unexplained Cash Credit u/s.68 is Invalid After Rejecting the Books of Accounts [Read Order] ITAT Rules that the Addition of Unexplained Cash Credit u/s.68 is Invalid After Rejecting the Books of Accounts [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/unexplained-cash-credits.jpg)
![Source of Investment Sufficiently Explained: ITAT Deletes Rs. 70.13 Lakh Addition [Read Order] Source of Investment Sufficiently Explained: ITAT Deletes Rs. 70.13 Lakh Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Source-of-Investment-Investment-Source-of-Investment-Sufficiently-Explained-Sufficiently-Explained-ITAT-Addition-taxscan.jpg)
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![Non-cooperation with Income Tax Assessment Proceedings, Relevant Details and Records Not Produced: ITAT Directs Re-Adjudication [Read Order] Non-cooperation with Income Tax Assessment Proceedings, Relevant Details and Records Not Produced: ITAT Directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Non-cooperation-with-Income-Tax-Assessment-Proceedings-Income-Tax-Assessment-Proceedings-ITAT-taxscan.jpg)
![ITAT rules Assessee not Liable for Payees Non-Response to AO Notice, Quashes Revision Order [Read Order] ITAT rules Assessee not Liable for Payees Non-Response to AO Notice, Quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-Income-Tax-ITAT-Indore-Revision-Order-TAXSCAN.jpg)