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Loans from Sister Concern Treated as Deemed Dividend u/s 2(22)(e): ITAT Deletes Addition, Treating It as Business Current Account with Interest Repayment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of deemed dividend under section 2(22)(e) of Income Tax...
![Advances given in Return for an Advantage by the Shareholder is not Dividend u/s 2(22)(e): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Mumbai-Shareholder-advantage-and-dividend-TAXSCAN.jpeg "Advances given in Return for an Advantage by the Shareholder is not Dividend u/s 2(22)(e): ITAT [Read Order]")
![Taxpayer without Shareholding cannot be Deemed Dividend Receiver u/s 2(22) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-Kolkata-Income-Tax-ITAT-on-dividend-receiver-Dividend-Receiver-TAXSCAN.jpg "Taxpayer without Shareholding cannot be Deemed Dividend Receiver u/s 2(22) of Income Tax Act: ITAT [Read Order]")
![Legal fiction created u/s 2 (22) (e) of Income Tax Act not to be extended further for broadening concept of shareholders: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Delhi-Income-tax-tax-news-taxscan.jpg "Legal fiction created u/s 2 (22) (e) of Income Tax Act not to be extended further for broadening concept of shareholders: ITAT [Read Order]")
Deemed Dividend can’t be attributed as Assessee have Regular Business Connection with Company and Transactions constitute ‘Trade Advances’: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad bench has held that the provisions of deemed dividend cannot be applied when the assessee has a regular business connection with the Company and the...
![Deemed Dividend can’t be attributed as Assessee have Regular Business Connection with Company and Transactions constitute ‘Trade Advances’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Deemed Dividend can’t be attributed as Assessee have Regular Business Connection with Company and Transactions constitute ‘Trade Advances’: ITAT [Read Order]")
Provisions of Deemed Dividend applicable only to extent of ‘Accumulated Profits’ and not to Capital Subsidy/Grant: ITAT [Read Order]
In Vinod Kumar Mittal v. Income Tax Officer (ITO), the Jaipur bench of the Income Tax Appellate Tribunal (ITA) recently held that the provisions of deemed dividend under section 2(22)(e) of the Income...