https://www.taxtmi.com/highlights?id=46333 Revision u/s 263 - Deemed dividend addition u/s 2(22)(e) - loan from group company being Non-Banking Financial Company - a conscious decision was taken by AO as regards the non-applicability of section 2(22)(e) to the loan amounts in question while completing the assessment under section 153A/143(3)- no revision en-us Tue, 07 May 2019 06:11:20 +0530 Tue, 07 May 2019 06:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46333 Revision u/s 263 - Deemed dividend addition u/s 2(22)(e) - loan from group company being Non-Banking Financial Company - a conscious decision was taken by AO as regards the non-applicability of section 2(22)(e) to the loan amounts in question while completing the assessment under section 153A/143(3)- no revision Highlights Income Tax Tue, 07 May 2019 06:11:20 +0530 https://www.taxtmi.com/highlights?id=46333