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
115307	Taxpundit	725Taxpundit59	Patidar Builder Pvt Ltd	Assessing Officer	Indore Tribunal	ITAT		Indore	B.M. BIYANI & PARESH M. JOSHI	ITA No.556/Ind/2023	28/07/2025	40A(3) 2(22)(e) 36(1)(iii) 41(1) 143(3) 142(1)	2010-11	Allowed	1
115261	Taxpundit	725Taxpundit13	Himgiri Realtors Private Limited	ITO	Delhi Tribunal	ITAT		Delhi	S. RIFAUR RAHMAN & VIMAL KUMAR	ITA No.7080/DEL/2018	09/07/2025	142(1) 133(6) 2(22)(e) 68	2012-13	Allowed	1
115113	Taxpundit	525Taxpundit8	Shyam Sunder Gupta	DCIT	Lucknow Tribunal	ITAT		Lucknow	KUL BHARAT & NIKHIL CHOUDHARY	ITA No.168/LKW/2017	06/05/2025	2(22)(e) 153(3)(ii) 150(1) 251(2) 143(2)	2012-13	Dismissed	1
115072	Taxpundit	425Taxpundit29	Ajay Bakliwal	ACIT	Jaipur Tribunal	ITAT		Jaipur	S. SEETHALAKSHMI & RATHOD KAMLESH JAYANTBHAI	ITA No. 1278/JP/2024	11/04/2025	2(22)(e) 132(1) 143(3) 148 153A	2016-17	Allowed	1
114994	Taxpundit	325Taxpundit3	PR. COMMISSIONER OF INCOME TAX	NAGAR DAIRY PVT. LTD	Delhi High Court	High Court	Delhi		YASHWANT VARMA & HARISH VAIDYANATHAN	ITA 320/2023, CM APPL. 9854/2025	03/03/2025	271(1)(c) 40A(3) 2(22)(e) 132(1) 153C			1
114984	Taxpundit	225_Taxpundit34	ACIT	Windlass Steel Crafts LLP	Delhi Tribunal	ITAT		Delhi	S. RIFAUR RAHMAN & ANUBHAV SHARMA	ITA No.2091/Del/2018	22/02/2025	143 (2) 142(1) 2(22)(e)	2014-15	Dismissed	1
114955	Taxpundit	225_Taxpundit5	DCIT	Merino Industries Ltd	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Sanjay Awasthi	I.T.A No.174/Kol/2019	06/02/2025	2(22)(e) 80IA 139(5) 143(2)	2014-15	Partly	1
114871	Taxpundit	1224Taxpundit39	Krishan Kant Kohli	DCIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U.S	ITA No. 5720/Del/2018	16/12/2024	153A 132 143(3) 2(22)(e)	2014-15	Allowed	1
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring