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“Section 2(22)(iv)”

Section References (mined)Section 2Section 2(22)(iv)4 judgments

Judgments citing Section 2(22)(iv)

ACIT, New Delhi vs. Shri Shiv Priya, Delhi

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 5595/DEL/2016[2014-15]Status: HeardITAT Delhi17 Jan 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri H.K. Choudhary, CIT- DR
Section 115BSection 139Section 153ASection 2Section 2(22)(iv)Section 2(24)(iv)

total income for the year under consideration. 6. In its reply, the assessee stated that facts do not invoke application of section 2(22)(iv) of the Act and further pointed out that similar additions were made in earlier years and the same were deleted ... Tribunal has decided the issue. 7. The reply of the assessee was dismissed by the Assessing Officer who, invoking the provisions of section 2(22)(iv) of the Act, estimated the benefit by taking rate of interest @ 6% p.a. and made the impugned addition. 8. The assessee carried the matter

ACIT, New Delhi vs. Shri Shiv Priya, Delhi

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 5594/DEL/2016[2013-14]Status: HeardITAT Delhi17 Jan 2023AY 2013-14

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri H.K. Choudhary, CIT- DR
Section 115BSection 139Section 153ASection 2Section 2(22)(iv)Section 2(24)(iv)

total income for the year under consideration. 6. In its reply, the assessee stated that facts do not invoke application of section 2(22)(iv) of the Act and further pointed out that similar additions were made in earlier years and the same were deleted ... Tribunal has decided the issue. 7. The reply of the assessee was dismissed by the Assessing Officer who, invoking the provisions of section 2(22)(iv) of the Act, estimated the benefit by taking rate of interest @ 6% p.a. and made the impugned addition. 8. The assessee carried the matter

ACIT, New Delhi vs. Shri Shiv Priya, Delhi

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 5593/DEL/2016[2012-13]Status: HeardITAT Delhi17 Jan 2023AY 2012-13

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri H.K. Choudhary, CIT- DR
Section 115BSection 139Section 153ASection 2Section 2(22)(iv)Section 2(24)(iv)

total income for the year under consideration. 6. In its reply, the assessee stated that facts do not invoke application of section 2(22)(iv) of the Act and further pointed out that similar additions were made in earlier years and the same were deleted ... Tribunal has decided the issue. 7. The reply of the assessee was dismissed by the Assessing Officer who, invoking the provisions of section 2(22)(iv) of the Act, estimated the benefit by taking rate of interest @ 6% p.a. and made the impugned addition. 8. The assessee carried the matter

ITO, TDS, Ward- 1(1)(2), New Delhi vs. Bhartiya Urban Infrastructure and Land Development, New Delhi

In the result the appeal of the Revenue in ITA

ITA 5559/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2014-15]

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Gangadhar Panda, CIT- DR
Section 13(4)Section 133(6)Section 195(2)Section 197(1)Section 201Section 201(1)

recipient in accordance with section 46A of the Act and no such amount shall be treated as dividend in view of provisions of section 2(22)(iv) of the Act. Further, CBDT directed that as a matter of general principle, no fresh notice for assessment/reassessment/non- deduction of TDS at source ... where buy-back of shares has taken place prior to 01 June 2013 and the case is covered under section 46A read with section 2(22)(iv) of the Act. The circular also mentioned that in cases where notices have already been issued and assessment proceedings are pending, tax authorities