D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR
The appeals of the department are dismissed
ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11
Section 2(22)(e)Section 22Section 40A(2)(b)
220 Taxman 327 (Raj. HC)
ACIT Vs Britto Amusement P. Ltd (2014) 360 ITR 544 (Bom. HC)
CIT Vs Hotel Hilltop – 313 ITR 116 (Raj)
CIT Vs Universal Medicare P. Ltd. 324 ITR 263 (Mum)
5.3.3 I am also of the view that the dividend even under section 2(22)(e) can be taxed only in the hands
