https://www.taxtmi.com/caselaws?id=208018 The High Court upheld the Commissioner's revision of the assessment order under section 263 of the Income Tax Act, emphasizing the proper application of law in assessing deemed dividend under section 2(22)(e). The Court remanded the matter back to the Commissioner for a fresh review, highlighting the necessity of considering all available records and adhering to legal principles without biases. en-us Wed, 14 Dec 2011 00:00:00 +0530 Mon, 02 Jan 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208018 The High Court upheld the Commissioner's revision of the assessment order under section 263 of the Income Tax Act, emphasizing the proper application of law in assessing deemed dividend under section 2(22)(e). The Court remanded the matter back to the Commissioner for a fresh review, highlighting the necessity of considering all available records and adhering to legal principles without biases. Case-Laws Income Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208018