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    Income Tax

    Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 -...

    ITAT Uses Section 254 to Address Deemed Dividend u/s 2(22)(e), Orders Fair Market Value Examination of Shares.

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    Income TaxJuly 29, 2018Case LawsHC

    Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - enhancement of tax liability of the assessee - ITAT was right and within its jurisdiction in directing the examination of the fair market value of the shares bought back by it during the previous year.

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