https://www.taxtmi.com/caselaws?id=211606 The Court upheld the Tribunal's decision, ruling that the respondent assessee lacked the necessary voting rights and shareholding to trigger Section 2(22)(e) of the Income Tax Act. The judgment favored the assessee over the Revenue, dismissing the appeals without costs. en-us Thu, 22 Mar 2012 00:00:00 +0530 Fri, 15 Feb 2013 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211606 The Court upheld the Tribunal's decision, ruling that the respondent assessee lacked the necessary voting rights and shareholding to trigger Section 2(22)(e) of the Income Tax Act. The judgment favored the assessee over the Revenue, dismissing the appeals without costs. Case-Laws Income Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211606