Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Addition on account of deemed dividend u/s 2(22)(e) - Admittedly, the assessee company is registered with stock exchange and fulfill all the conditions of Section 2(18) which is definition of “company in which public is substantially interested.” - AO has also failed to substantiate as to how the amount in question is in the shape of a loan/advance received by the assessee company. - Additions deleted - AT
Addition on account of deemed dividend u/s 2(22)(e) - Admittedly, the assessee company is registered with stock exchange and fulfill all the conditions of Section 2(18) which is definition of “company in which public is substantially interested.” - AO has also failed to substantiate as to how the amount in question is in the shape of a loan/advance received by the assessee company. - Additions deleted - AT
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