https://www.taxtmi.com/caselaws?id=249678 The appeals for assessment years 2002-03, 2005-06, and 2006-07 were allowed, and the additions made under Section 2(22)(e) of the Income-tax Act were deleted due to the lack of incriminating material. However, for assessment years 2007-08 and 2008-09, the appeals were dismissed, and the additions under Section 2(22)(e) were upheld as deemed dividends due to the substantial interest of the assessee in the recipient companies. en-us Fri, 23 May 2014 00:00:00 +0530 Mon, 21 Jul 2014 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249678 The appeals for assessment years 2002-03, 2005-06, and 2006-07 were allowed, and the additions made under Section 2(22)(e) of the Income-tax Act were deleted due to the lack of incriminating material. However, for assessment years 2007-08 and 2008-09, the appeals were dismissed, and the additions under Section 2(22)(e) were upheld as deemed dividends due to the substantial interest of the assessee in the recipient companies. Case-Laws Income Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249678