https://www.taxtmi.com/caselaws?id=249272 The tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee and dismissing all appeals of the Revenue. The judgment emphasized the importance of meeting the statutory conditions for deemed dividend and the significance of adhering to the limitation period for initiating proceedings under the Income-tax Act. en-us Thu, 03 Jul 2014 00:00:00 +0530 Tue, 08 Jul 2014 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249272 The tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee and dismissing all appeals of the Revenue. The judgment emphasized the importance of meeting the statutory conditions for deemed dividend and the significance of adhering to the limitation period for initiating proceedings under the Income-tax Act. Case-Laws Income Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249272