https://www.taxtmi.com/highlights?id=62760 Addition u/s 2(22)(e) - deemed dividend - transfer of funds was between the companies on the direction of the Director - Substantial Share Holding - Before the Ld. CIT(A) it was inter alia submitted that the assessee had not paid but on the contrary it had received the sum from shareholder/director during the relevant year and, therefore, the provisions of section 2(22)(e) were not triggered. - CIT(A) rightly deleted the additions - AT en-us Mon, 04 Apr 2022 14:46:25 +0530 Mon, 04 Apr 2022 14:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62760 Addition u/s 2(22)(e) - deemed dividend - transfer of funds was between the companies on the direction of the Director - Substantial Share Holding - Before the Ld. CIT(A) it was inter alia submitted that the assessee had not paid but on the contrary it had received the sum from shareholder/director during the relevant year and, therefore, the provisions of section 2(22)(e) were not triggered. - CIT(A) rightly deleted the additions - AT Highlights Income Tax Mon, 04 Apr 2022 14:46:25 +0530 https://www.taxtmi.com/highlights?id=62760