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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]](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]")
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...
![ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050294-itat-itat-delhi-business-advances-taxscan.webp "ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]")
![Loans from Subsidiary to Holding Company not Deemed Dividend u/s 2(22)(e) When Transactions are Part of Consistent Business Practice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Loans-Subsidiary-Holding-Company-taxscan.jpg "Loans from Subsidiary to Holding Company not Deemed Dividend u/s 2(22)(e) When Transactions are Part of Consistent Business Practice: ITAT [Read Order]")
![ITAT sets aside PCITs Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-PCIT-PCIT-Revision-Order-Income-Tax-Appellate-Tribunal-Taxpayer-Submissions-taxscan.jpg "ITAT sets aside PCITs Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer [Read Order]")
![Current Account Transactions would not attract Deemed Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Current-Account-Transactions-Taxscan.jpg "Current Account Transactions would not attract Deemed Dividend: ITAT [Read Order]")