Deemed dividend under the Income-tax Act was noted against the Revenue, while the remaining questions were adjourned.

Deemed dividend under Section 2(22)(e) of the Income-tax Act was noted as having already been answered against the Revenue in a connected matter. Consideration of the remaining questions was adjourned, so the document records only the prior adverse finding on the deemed dividend issue and the deferral of the balance of the case.

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Outcome: Question relating to deemed dividend under Section 2(22)(e) of the Income-tax Act, 1961 was noted as having been answered against the Revenue in a connected matter, while consideration of the remaining questions was adjourned.

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