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2023 (7) TMI 1352 - HC - Income TaxDeemed dividend addition u/s 2(22)(e) - Substantial question of Law - HELD THAT:- As revenue, the proposed questions (d), (e) and (f) stand covered against the appellant/revenue, by virtue of the judgment rendered by a coordinate bench of this court in CIT v. Ankitech Pvt. Ltd. [2011 (5) TMI 325 - DELHI HIGH COURT] We are informed that a Special Leave Petition (SLP) was preferred against the said judgment, which was also dismissed. Learned counsel for the parties will file written submissions, not exceeding three (3) pages each, at least five (5) days before the next date of hearing, confined to the proposed questions (a), (b) and (c).
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