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    <title>2012 (5) TMI 106 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to restrict the addition made on deemed dividend. The Tribunal found that the payments made by the company to its director were towards salary and incentives, with tax deductions duly carried out. The Revenue&#039;s appeal was dismissed as they failed to provide valid grounds for appeal, and the CIT(A)&#039;s order was confirmed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213106</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to restrict the addition made on deemed dividend. The Tribunal found that the payments made by the company to its director were towards salary and incentives, with tax deductions duly carried out. The Revenue&#039;s appeal was dismissed as they failed to provide valid grounds for appeal, and the CIT(A)&#039;s order was confirmed.</description>
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