No deemed dividend u/s 2(22)(e) when loan received for commercial transaction & interest paid
February 3, 2024
Income Tax, ITAT
No deemed dividend u/s 2(22)(e) when loan was received for commercial transaction and interest was paid on it In a recent judgment ITAT has held that there is no deemed dividend u/s 2(22)(e) when loan was received for commercial transaction and interest was paid on it ABCAUS Case …