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![No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111154-no-deemed-dividend-business-advances-holding-subsidiary-companies-itat-taxscan-jpg.webp "No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]")
No Deemed Dividend on Business Advances between Holding and Subsidiary Companies u/s 2(22)(e): ITAT [Read Order]
Section 2(22)(e) applies only to gratuitous loans or advances to shareholders, not to reciprocal and business-related transactions The...
![Relief to Prestige Group: TDS not applicable on refundable Security Deposits made with Landowners, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Relief-to-Prestige-Group-TDS-refundable-security-deposits-landowners-ITAT-Taxscan.jpg "Relief to Prestige Group: TDS not applicable on refundable Security Deposits made with Landowners, rules ITAT [Read Order]")