https://www.taxtmi.com/caselaws?id=211605 The judgment ruled in favor of the assessee, dismissing the appeal and emphasizing that the Commissioner of Income Tax was not justified in invoking revisionary power under Section 263 concerning dividend stripping and the payment made to the director. The Tribunal's factual findings were upheld, and the question of law was answered in favor of the assessee against the Revenue. en-us Tue, 20 Mar 2012 00:00:00 +0530 Mon, 26 Mar 2012 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211605 The judgment ruled in favor of the assessee, dismissing the appeal and emphasizing that the Commissioner of Income Tax was not justified in invoking revisionary power under Section 263 concerning dividend stripping and the payment made to the director. The Tribunal's factual findings were upheld, and the question of law was answered in favor of the assessee against the Revenue. Case-Laws Income Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211605