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![Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order] Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099146-itat-surat-deemed-dividend-contributions-for-business-and-commercial-taxscan.webp)
Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]
The Surat Bench of Income Tax Appellate Tribunal ( ITAT ) held that contributions made for business and commercial purposes do not qualify as ...