https://www.taxtmi.com/caselaws?id=777753 ITAT (Ahd) held that amounts received as loans from a sister concern did not qualify as deemed dividend under section 2(22)(e). Finding no prior or subsequent year additions on the same transactions and no characteristics of dividend, the Tribunal directed deletion of the addition made by the AO under section 2(22)(e). Decision rendered in favour of the assessee. en-us Tue, 02 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 18:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777753 ITAT (Ahd) held that amounts received as loans from a sister concern did not qualify as deemed dividend under section 2(22)(e). Finding no prior or subsequent year additions on the same transactions and no characteristics of dividend, the Tribunal directed deletion of the addition made by the AO under section 2(22)(e). Decision rendered in favour of the assessee. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777753