https://www.taxtmi.com/highlights?id=39541 Deemed dividend u/s 2(22)(e) - earnest money paid by the company on behalf of the directors - money was not returned after cancellation of sell agreement - the entire arrangement between the assessee and both the companies falls within the mischief of provisions contained u/s 2(22)(e) - AT en-us Wed, 23 May 2018 16:16:10 +0530 Wed, 23 May 2018 16:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39541 Deemed dividend u/s 2(22)(e) - earnest money paid by the company on behalf of the directors - money was not returned after cancellation of sell agreement - the entire arrangement between the assessee and both the companies falls within the mischief of provisions contained u/s 2(22)(e) - AT Highlights Income Tax Wed, 23 May 2018 16:16:10 +0530 https://www.taxtmi.com/highlights?id=39541