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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Revision u/s 263 - Deemed dividend u/s 2(22)(e) - loans received ...

Income Tax

December 9, 2023

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

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