https://www.taxtmi.com/highlights?id=73507 Revision u/s 263 - Deemed dividend u/s 2(22)(e) - loans received from another company - beneficial ownership - voting power fall below the specified criteria - finding of error by the CIT in the assessment order for non-invocation of section 2(22)(e) of the Act on the loans received by the assessee from MAP Ltd. palpably fails on facts recorded by the Ld.PCIT himself. - AT en-us Sat, 09 Dec 2023 13:43:45 +0530 Sat, 09 Dec 2023 13:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73507 Revision u/s 263 - Deemed dividend u/s 2(22)(e) - loans received from another company - beneficial ownership - voting power fall below the specified criteria - finding of error by the CIT in the assessment order for non-invocation of section 2(22)(e) of the Act on the loans received by the assessee from MAP Ltd. palpably fails on facts recorded by the Ld.PCIT himself. - AT Highlights Income Tax Sat, 09 Dec 2023 13:43:45 +0530 https://www.taxtmi.com/highlights?id=73507