https://www.taxtmi.com/highlights?id=57466 Addition of advance received u/s. 2(22)(e) - The commercial transaction between the related company do not necessarily attract the provisions of Section 2(22)(e) unless convincingly proved that the transactions were not commercial in nature by bringing appropriate material on record and with proper investigation. I - AT en-us Sat, 03 Apr 2021 08:43:52 +0530 Sat, 03 Apr 2021 08:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57466 Addition of advance received u/s. 2(22)(e) - The commercial transaction between the related company do not necessarily attract the provisions of Section 2(22)(e) unless convincingly proved that the transactions were not commercial in nature by bringing appropriate material on record and with proper investigation. I - AT Highlights Income Tax Sat, 03 Apr 2021 08:43:52 +0530 https://www.taxtmi.com/highlights?id=57466