https://www.taxtmi.com/caselaws?id=68212 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal, leading to the treatment of Rs. 1,25,936 as deemed dividend under s. 2(22)(e) of the IT Act, 1961. The Tribunal rejected various grounds raised by the Revenue, including the deletion of certain additions and disallowances, and upheld the trading addition while reducing it by Rs. 60,000. Additionally, the Tribunal ruled on the treatment of certain expenses and upheld the CIT(A)'s decision on certain issues. en-us Mon, 17 Feb 2003 00:00:00 +0530 Thu, 17 Mar 2011 16:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68212 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeal, leading to the treatment of Rs. 1,25,936 as deemed dividend under s. 2(22)(e) of the IT Act, 1961. The Tribunal rejected various grounds raised by the Revenue, including the deletion of certain additions and disallowances, and upheld the trading addition while reducing it by Rs. 60,000. Additionally, the Tribunal ruled on the treatment of certain expenses and upheld the CIT(A)'s decision on certain issues. Case-Laws Income Tax Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68212