https://www.taxtmi.com/caselaws?id=239631 The appeal of the assessee was allowed, and the appeal of the revenue was dismissed. The tribunal found that the additions made by the Assessing Officer were not supported by material evidence. The CIT(A) correctly applied legal principles in deleting the additions under section 2(22)(e) of the Income-tax Act, 1961. en-us Fri, 19 Apr 2013 00:00:00 +0530 Mon, 18 Nov 2013 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239631 The appeal of the assessee was allowed, and the appeal of the revenue was dismissed. The tribunal found that the additions made by the Assessing Officer were not supported by material evidence. The CIT(A) correctly applied legal principles in deleting the additions under section 2(22)(e) of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239631