https://www.taxtmi.com/highlights?id=60210 Deemed dividend u/s 2(22)(e) - In the present case, the entire amount in question was taken by the assessee-company on interest and since the interest on the said loan was duly paid by the assessee-company after deducting tax at source, we find no infirmity in the impugned orders of the Ld. CIT(A) in deleting the addition made by the AO treating the said amount as deemed dividend under section 2(22)(e) - AT en-us Fri, 22 Oct 2021 13:22:20 +0530 Fri, 22 Oct 2021 13:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60210 Deemed dividend u/s 2(22)(e) - In the present case, the entire amount in question was taken by the assessee-company on interest and since the interest on the said loan was duly paid by the assessee-company after deducting tax at source, we find no infirmity in the impugned orders of the Ld. CIT(A) in deleting the addition made by the AO treating the said amount as deemed dividend under section 2(22)(e) - AT Highlights Income Tax Fri, 22 Oct 2021 13:22:20 +0530 https://www.taxtmi.com/highlights?id=60210