https://www.taxtmi.com/caselaws?id=121211 The case involved disputes over software expenses, depreciation on a membership card, unidentified stock, unclaimed dividend, and deemed dividend. The court allowed the assessee's appeals in part, restoring the software expenses issue for fresh adjudication and dismissing the claim for depreciation on the membership card. The addition of unidentified stock and unclaimed dividend was upheld, except for certain assessment years where the dividend income was exempt. The revenue's appeal on deemed dividend was dismissed, affirming that it should be assessed in the hands of a shareholder. en-us Tue, 29 Sep 2009 00:00:00 +0530 Sun, 20 Jan 2013 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121211 The case involved disputes over software expenses, depreciation on a membership card, unidentified stock, unclaimed dividend, and deemed dividend. The court allowed the assessee's appeals in part, restoring the software expenses issue for fresh adjudication and dismissing the claim for depreciation on the membership card. The addition of unidentified stock and unclaimed dividend was upheld, except for certain assessment years where the dividend income was exempt. The revenue's appeal on deemed dividend was dismissed, affirming that it should be assessed in the hands of a shareholder. Case-Laws Income Tax Tue, 29 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121211