Deemed Dividend – Section 2(22)(e)

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
114304	Taxpundit	324Taxpundit6	THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1 NEW DELHI	HERSH WASHESHER CHADHA	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 676/2023	12/12/2023	260A 2(22)(e) 69A 69A	2017-18	Dismissed	1
114220	Taxpundit	224Taxpundit98	DCIT	MUKUNDA LAND DEVELOPERS PVT LIT	Chennai Tribunal	ITAT		Chennai	V. Durga Rao & Manjunatha G	ITA 642 / CHNY / 2023	21/02/2024	2(22)(e) 39(1) 132(4)	2021-22	Dismissed	1
114211	Taxpundit	224Taxpundit89	Noshir Darabshaw Talati	Deputy Commissioner of Income-tax	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & NEELA GOKHALE	WRIT PETITION NO. 314 OF 2014	06/10/2023	148 143(3) 2(22)(e) 142(1)	2006-07	Allowed	1
114160	Taxpundit	224Taxpundit38	GSEC LIMITED	DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1) AHMEDABAD	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/SPECIAL CIVIL APPLICATION NO. 2439 of 2022	25/09/2023	148 142(1) 143(2) 2(22)(e)	2014-15	Allowed	1
114089	Taxpundit	124Taxpundit75	PR. COMMISSIONER OF INCOME TAX- 18	WIG INVESTMENT	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 169/2020	15/01/2024	263 143(3) 2(22)(e) 150(1)	2006-07	Dismissed	1
113731	Taxpundit	823Taxpundit54	Mahimananda Mishra	Assistant Commissioner of Income Tax, Circle-1(1), Cuttack	Orissa High Court	High Court	Orissa		M.S. RAMAN	ITA No.18 of 2018	10/01/2023	2(22)(e)	1011-12	Allowed	1
113600	Taxpundit	723Taxpundit105	RINKU CHAKRABORTHY	DEPUTY COMMISSIONER OF INCOME TAX	Karnataka High Court	High Court	Karnataka		P.S.DINESH KUMAR & G BASAVARAJA	INCOME TAX APPEAL NO. 445 OF 2018	09/01/2023	260-A 2(22)(e) 158BC 147	1995-96	Allowed	1
113188	Taxpundit	523Taxpundit49	K.Velusamy-Major HUF	Principal Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	Writ Appeal Nos.2208 & 2209 of 2021 & CMP.Nos. 13978 & 13981 o f 2021	06/09/2021	2(22)(e) 234A 139 153A 153C	2006-07 2012-13	Allowed	1
113072	Taxpundit	423Taxpundit297	DCIT	TOTAL OIL INDIA PVT LTD	Mumbai Tribunal	ITAT		Mumbai	N.V.VASUDEVAN & VIKAS AWASTHY	ITA NO.6997/MUM/2019	20/04/2023	115AC 115BBDA 115-O 191 195A 214A 2(22) 2(22)(a) 2(22)(e)	2016-17	Dismissed	1
113054	Taxpundit	423Taxpundit279	PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3	GAURAV ARORA	Delhi High Court	High Court	Delhi		S. RAVINDRA BHAT & A.K. CHAWLA	ITA 524/2018	02/05/2018	260A 143(2) 2(22)(e) 143(3)		Dismissed	1
113016	Taxpundit	423Taxpundit241	Principal Commissioner of Income Tax-6	SKI Retail Capital Ltd	MADRAS High Court	High Court	MADRAS		M.SATHYANARAYANAN & ABDUL QUDDHOSE	TCA.Nos.66&67/2018	07/05/2020	260A 143(1) 2(22)(e)	2007-08	Dismissed	1
112388	Taxpundit	223Taxpundit40	ACIT	Vemi reddy Prabhakar Reddy	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 747 / Hyd / 2020	13/02/2023	132 2(22)(e) 153A	2011-12	Allowed	1
112251	Taxpundit	2212Taxpundit98	Parag Prakash Doshi	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R. SENTHIL KUMAR	ITA No.395/Ahd/2020	30/12/2022	263 2(22)(e)	2015-16	Allowed	1
112244	Taxpundit	2212Taxpundit91	Fahmida International (P) Ltd	ACIT	Cuttack Tribunal	ITAT		Cuttack	GEORGE MATHAN & ARUN KHODPIA	ITA 400 / CTK / 2015	27/12/2022	2(22)(e) 271(1)(c)	2011-12	Allowed	1
112154	Taxpundit	2212Taxpundit1	HARI KUMAR RULIRAM SHARMA	ITO	Mumbai Tribunal	ITAT		Mumbai	OM PRAKASH KANT & SANDEEP SINGH KARHAIL	ITA 1941 / MUM / 2022	25/11/2022	2(22)(e) 14A	2014-15	Partly	1
112104	Taxpundit	2211Taxpundit41	ACIT	Prasandi Builders (P) Ltd	Delhi Tribunal	ITAT		Delhi	NARENDRA KUMAR BILLAIYA & KUL BHARAT	ITA 1172 / DEL / 2016	15/11/2022	68 145 2(22)(e) 143(3)	2011-12	Dismissed	1
111451	Taxpundit	222Taxpundit23	Rainbow Promoters (P) Ltd.	ACIT	Delhi Tribunal	ITAT		Delhi	Amit Shukla & B. R. R. Kumar	ITA No. 766/Del/2015	15/02/2022	40A(3) 37(1) 2(22)(e) 153c 37(1) 37	2006-07	Assessee	1
111427	Taxpundit	121Taxpundit20	ACIT,Circle ? 6	Subu Chem Pvt. Ltd	Pune Tribunal	ITAT		Pune	Inturi Ram Rao & VISWANETHRA RAVI	ITA No.152/PUN/2018	25/01/2022	2(22)(e) 2(22) 194(A) 143(1) 148 143(2) 142(1)	2013-14	Revenue	1
111426	Taxpundit	121Taxpundit19	Subu Chem Pvt. Ltd	DCIT,Circle ? 6	Pune Tribunal	ITAT		Pune	Inturi Ram Rao & VISWANETHRA RAVI	ITA No.2526/PUN/2017	25/01/2022	2(22)(e) 2(22) 194(A) 143(1) 148 143(2) 142(1)	2013-14	Revenue	1
111425	Taxpundit	121Taxpundit18	ACIT,Circle ? 6	Jitendra Kapildeo Gupta	Pune Tribunal	ITAT		Pune	Inturi Ram Rao & VISWANETHRA RAVI	ITA No.135/PUN/2018	25/01/2022	2(22)(e) 2(22) 194(A) 143(1) 148 143(2) 142(1)	2013-14	Assessee	1
111424	Taxpundit	121Taxpundit17	Jitendra Kapildeo Gupta	DCIT,Circle ? 6	Pune Tribunal	ITAT		Pune	Inturi Ram Rao & VISWANETHRA RAVI	2522/PUN/2017	25/01/2022	2(22)(e) 2(22) 194(A) 143(1) 148 143(2) 142(1)	2013-14	Assessee	1
111323	Taxpundit	1021Taxpundit1123	Suresh Govind Shetti	ACIT	Tribunal Mumbai	ITAT		Mumbai	RAJESH KUMAR AM & AMARJIT SINGH JM	ITA No.5455/Mum/2019	06/10/2021	2(22)(e) 234A 234B 234C 2(27)	2012-13	Assessee	1
111288	Taxpundit	1021Taxpundit1088	ACIT	Cauvery Aqua Pvt. Ltd.	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & B.R. BASKARAN AM	ITA Nos.67 & 68/Bang/2018	11/10/2021	2(22)(e) 132(1) 153A	2011-12 2012-13	Revenue	1
111158	Taxpundit	1021Taxpundit958	Cavinkare Private Limited	DCIT	Tribunal Chennai	ITAT		Chennai	V. DURGA RAO JM & G. MANJUNATHA AM	ITA Nos.: 1597 & 1598/Chny/2018	08/10/2021	32(1)(ii) 32(1) 2(22)(e) 35 14A	2005-06 2006-07	Partly	1
111048	Taxpundit	1021Taxpundit848	Krishna Kumar Mittal HUF	ITO	Tribunal Mumbai	ITAT		Mumbai	Shamim Yahya (AM) & Pavankumar Gadale (JM)	I.T.A. No. 5504/Mum/2016	04/10/2021	20(1)(4) 271(1)(c) 2(22)(e)	2005-06	Assessee	1
110944	Taxpundit	1021Taxpundit744	Kailash J. Aeren	ACIT	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & SUDHANSHU SRIVASTAVA JM	ITA No. 3914/Del/2016	05/10/2021	2(22)(e) 234B	2012-13	Statistical Purpose	1
110897	Taxpundit	1021Taxpundit697	International Fresh Farm Products (India) Ltd.	DCIT	Tribunal Chandigarh	ITAT		Chandigarh	ANNAPURNA GUPTA AM & R.L.NEGI JM	ITA No. 1507/CHD/2019	30/09/2021	250(6) 36(l)(iii) 2(22)(e) 40A(ia) 43B 40(a)(ia)	2013-14	Statistical Purpose	1
110388	Taxpundit	1021Taxpundit188	Topworth Steel & Power Pvt. Ltd.	PCIT	Tribunal Raipur	ITAT		Raipur	PRADIP KUMAR KEDIA AM & N.K. CHOUDHRY JM	I.T.A. Nos. 69 to 71/RPR/2019	28/09/2021	263 132 153A 2(22)(e) 2(22)	2008-09 2009-10 2010-11	Assessee	1
110293	Taxpundit	1021Taxpundit93	ACIT	Mudra Finvest Guj. Pvt. Ltd.	Tribunal Ahmedabad	ITAT		Ahmedabad	RAJPAL YADAV VP & WASEEM AHMED AM	ITA No.1844/AHD/2016	27/09/2021	14A 2(22)(e)	2012-13	Revenue	1
110093	Taxpundit	921Taxpundit1637	ASIP Private Limited	DCIT	Tribunal Hyderabad	ITAT		Hyderabad	S.S. Godara JM & Inturi Rama Rao AM	ITA No.1869/Hyd/2018	24/09/2021	2(22)(e)	2013-14	Statistical Purpose	1
109918	Taxpundit	921Taxpundit1462	Shyam Baba Ferro Alloys Pvt. Ltd.	ITO	Tribunal Hyderabad	ITAT		Hyderabad	SATBEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA No. 2059/H/2017	21/09/2021	2(22)(e)	2014-15	Assessee	1
109583	Taxpundit	921Taxpundit1127	Manoj Pati	ACIT	Tribunal Kolkata	ITAT		Kolkata	A. T. Varkey JM & Manish Borad AM	ITA No. 2401/Kol/2019	15/09/2021	2(22)(e) 77A 56 22	2014-15	Assessee	1
109568	Taxpundit	921Taxpundit1112	DCIT	Saamag Construction Ltd.	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & SUCHITRA KAMBLE JM	I.T.A. No. 3740/DEL/2017	15/09/2021	69C 2(22)(e) 153A 148 139(1) 147	2011-12	Statistical Purpose	1
109485	Taxpundit	921Taxpundit1029	Green Park Estate Pvt. Ltd.	ACIT	Tribunal Delhi	ITAT		Delhi	R. K. PANDA AM & SUDHANSHU SRIVASTAVA JM	I.T.A No.1743/Del/2013	13/09/2021	24 147 148 37(1) 153A 153C 2(22)(e)	2006-07	Assessee	1
109481	Taxpundit	921Taxpundit1025	ACIT	Jakson Limited	Tribunal Delhi	ITAT		Delhi	R. K. PANDA AM & SUDHANSHU SRIVASTAVA JM	I.T.A No.1140/Del/2017	13/09/2021	2(22)(e) 132 139(1) 153A 80IB 133(6)	2013-14	Assessee	1
109229	Taxpundit	921Taxpundit773	Sangeeta Sehgal	ITO	Tribunal Delhi	ITAT		Delhi	DIVA SINGH JM	I.T.A No.6256/Del/2019	09/09/2021	2(22)(e)	2011-12	Statistical Purpose	1
109115	Taxpundit	921Taxpundit659	DCIT	Indo Shell Automative Systems India Pvt. Ltd.	Tribunal Chennai	ITAT		Chennai	V. Durga Rao JM & G. Manjunatha AM	I .T.A.No.1882/Chny/2018	08/09/2021	2(22)(e) 2(22) 43B(b) 36(1)(va)	2013-14	Assessee	1
108996	Taxpundit	921Taxpundit540	City Corporation Limited	DCIT	Tribunal Pune	ITAT		Pune	R.S.SYAL, VP & PARTHA SARATHI CHAUDHURY, JM	ITA No. 276/PUN/2021	06/09/2021	2(22)(e) 250 144C(3) 43CA 40(a)(ii)	2016-17	Statistical Purpose	1
108969	Taxpundit	921Taxpundit513	DCIT	Shree Jagdamba Construction Co.	Tribunal Raipur	ITAT		Raipur	PRADIP KUMAR KEDIA AM & PAWAN SINGH JM	I.T.A. Nos. 37 to 42/RPR/2020	02/09/2021	40A(3) 40(a)(ia) 153A 68 2(22)(e)	2009-10 2010-11 2011-12 2012-13 2013-14 2014-15	Assessee	1
108517	Taxpundit	921Taxpundit61	DCIT	Mehul Pratap Asnani	Tribunal Ahmedabad	ITAT		Ahmedabad	Mahavir Prasad JM & Amarjit Singh AM	ITA No. 2190/Ahd/2016	27/08/2021	2(22)(e) 201(1A)	2013-14	Assessee	1
108066	Taxpundit	821Taxpundit862	DCIT	Heilgers Development & Construction Company Pvt. Ltd	Tribunal Kolkata	ITAT		Kolkata	P.M. JAGTAP VP & A. T. VARKEY JM	I.T.A. Nos. 1922 & 1923/Kol/2019	18/08/2021	2(22)(e) 2(22)	2015-16 2016-17	Assessee	1
108058	Taxpundit	821Taxpundit854	Anil Nanda	DCIT	Tribunal Delhi	ITAT		Delhi	R.K.PANDA AM & KUL BHARAT JM	ITA No.3318/Del/2017	18/08/2021	2(22)(e) 4 5 8 14 56 147 13(2)(a) 13(1)(d)(i)	2007-08	Revenue	1
107939	Taxpundit	821Taxpundit735	JCIT	Cygnet Enterprises Pvt. Ltd.	Tribunal Ahmedabad	ITAT		Ahmedabad	Amarjit Singh AM & Madhumita Roy JM	ITA No. 304/Ahd/2018	16/08/2021	2(22)(e)	2014-15	Assessee	1
107824	Taxpundit	821Taxpundit620	Vardhaman Buildtech Pvt. Ltd	ACIT	Tribunal Delhi	ITAT		Delhi	KUL BHARAT JM & PRASHANT MAHARISHI AM	ITA No. 4264/Del/2018	03/08/2021	2(22)(e)	2014-15	Assessee	1
107777	Taxpundit	821Taxpundit573	Late Shri Naren Rajan	ACIT	Tribunal Chennai	ITAT		Chennai	MAHAVIR SINGH VP & G.MANJUNATHA AM	ITA Nos.:1002/CHNY/2018 & 743/CHNY/2015	09/08/2021	2(22)(e) 80Q	2011-12 2012-13	Partly	1
107561	Taxpundit	821Taxpundit357	Technithon Technologies Pvt. Ltd.	ITO	Tribunal Mumbai	ITAT		Mumbai	Shamim Yahya (AM) & Pavankumar Gadale (JM)	I.T.A. No. 7784/Mum/2019	02/08/2021	2(22)(e) 14A 251	2010-11	Statistical Purpose	1
107401	Taxpundit	821Taxpundit197	ACIT	Gayatri Films & Music Pvt. Ltd.	Tribunal Mumbai	ITAT		Mumbai	RAJESH KUMAR AM & RAVISH SOOD JM	ITA No.1193/M/2018	26/07/2021	2(22)(e)	2012-13	Assessee	1
107354	Taxpundit	821Taxpundit150	Ashiyana Holdings Pvt. Ltd.	ITO	Tribunal Pune	ITAT		Pune	R.S. SYAL VP & S.S. VISWANETHRA RAVI JM	ITA No.1678/PUN/2017	02/08/2021	2(22)(e)	2014-15	Assessee	1
107181	Taxpundit	721Taxpundit1694	Assetz Infrastructure Pvt. Ltd.	DCIT	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & CHANDRA POOJARI AM	ITA No.563/Bang/2019	30/07/2021	2(22)(e)	2014-15	Assessee	1
107046	Taxpundit	721Taxpundit1559	DCIT	Gen X Commodities (P) Ltd.	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & K.N. CHARY JM	ITA No.3561/DEL/2016	27/07/2021	14A 8D 2(22)(e) 2(6A)	2011-12	Assessee	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring