https://www.taxtmi.com/caselaws?id=210122 The Tribunal allowed the appeals for the assessment years 2003-04, 2004-05, and 2006-07, holding that Section 2(22)(e) regarding deemed dividends was not applicable as the assessee company was not a registered shareholder of M/s. MPPL. Additionally, the Tribunal deleted the Section 68 addition for the assessment year 2006-07 based on the rule of consistency. en-us Fri, 17 Jun 2011 00:00:00 +0530 Sat, 12 May 2012 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210122 The Tribunal allowed the appeals for the assessment years 2003-04, 2004-05, and 2006-07, holding that Section 2(22)(e) regarding deemed dividends was not applicable as the assessee company was not a registered shareholder of M/s. MPPL. Additionally, the Tribunal deleted the Section 68 addition for the assessment year 2006-07 based on the rule of consistency. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210122