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    <title>2010 (2) TMI 980 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal regarding deemed dividends, deleting additions totaling Rs. 10,20,000, Rs. 15,40,000, and Rs. 20,70,000, including Rs. 13,00,000 treated as share application money. The disallowance of vehicle expenses was upheld due to insufficient details and possible personal use, resulting in the dismissal of the Revenue&#039;s appeal. The decision was rendered on February 12, 2010.</description>
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      <link>https://www.taxtmi.com/caselaws?id=151477</link>
      <description>The Tribunal allowed the assessee&#039;s appeal regarding deemed dividends, deleting additions totaling Rs. 10,20,000, Rs. 15,40,000, and Rs. 20,70,000, including Rs. 13,00,000 treated as share application money. The disallowance of vehicle expenses was upheld due to insufficient details and possible personal use, resulting in the dismissal of the Revenue&#039;s appeal. The decision was rendered on February 12, 2010.</description>
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