Section 2(22) of the Income Tax Act, 1961 — Deemed Dividend — Assessee holding company received advance from its subsidiary company for making strategic investments in real estate projects being purely in nature of trade. advance received in ordinary course of business as per agreed Memorandum of Understanding was a commercial transaction, hence, not deemed dividend under section 2(22)(e)— Asian Business Connections P. Ltd. vs. Deputy Commissioner of income tax [2019] 179 ITD 595 (Indore-trib)