https://www.taxtmi.com/highlights?id=64994 Addition of deemed dividend u/s 2(22)(e) - the loan obtained being not gratuitous in nature, do not fall within the mischief of Section 2(22)(e) of the Act. We thus opine that the action of the Assessing Officer runs counter to the mandate of Section 2(22)(e) of the Act on this score alone- AT en-us Fri, 05 Aug 2022 15:01:14 +0530 Fri, 05 Aug 2022 15:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64994 Addition of deemed dividend u/s 2(22)(e) - the loan obtained being not gratuitous in nature, do not fall within the mischief of Section 2(22)(e) of the Act. We thus opine that the action of the Assessing Officer runs counter to the mandate of Section 2(22)(e) of the Act on this score alone- AT Highlights Income Tax Fri, 05 Aug 2022 15:01:14 +0530 https://www.taxtmi.com/highlights?id=64994