https://www.taxtmi.com/caselaws?id=203325 The Tribunal upheld the CIT(A)'s decisions, ruling that the payments were security deposits, not deemed dividends under Section 2(22)(e). Share transfers were deemed genuine, and accrued interest was considered notional, leading to the dismissal of all Revenue appeals. en-us Fri, 12 Nov 2010 00:00:00 +0530 Thu, 19 May 2011 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203325 The Tribunal upheld the CIT(A)'s decisions, ruling that the payments were security deposits, not deemed dividends under Section 2(22)(e). Share transfers were deemed genuine, and accrued interest was considered notional, leading to the dismissal of all Revenue appeals. Case-Laws Income Tax Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203325