https://www.taxtmi.com/highlights?id=67267 Deemed dividend u/s 2(22)(e) - CIT(A), has examined the issue threadbare and has rightly concluded that the amount obtained from Landspace is in the nature of business transaction outside the purview of Section 2(22)(e). Mere declaration in the financial statement of amount received as inter corporate loan is neither here nor there. - AT en-us Thu, 22 Dec 2022 17:07:44 +0530 Thu, 22 Dec 2022 17:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67267 Deemed dividend u/s 2(22)(e) - CIT(A), has examined the issue threadbare and has rightly concluded that the amount obtained from Landspace is in the nature of business transaction outside the purview of Section 2(22)(e). Mere declaration in the financial statement of amount received as inter corporate loan is neither here nor there. - AT Highlights Income Tax Thu, 22 Dec 2022 17:07:44 +0530 https://www.taxtmi.com/highlights?id=67267