https://www.taxtmi.com/caselaws?id=253006 The Revenue's appeal under Section 260A of the Income Tax Act, challenging the deletion of deemed dividend addition under Section 2 (22) (e) for AY 2002-03, was dismissed. The Court found no substantial question of law in this regard. Additionally, the deletion of an addition under Section 68 for advances from customers and the deletion of interest chargeable from customers were upheld, with the Court determining no errors in the lower authorities' decisions. The judgment provided detailed reasoning for each issue, resulting in the dismissal of the Revenue's appeal. en-us Mon, 03 Nov 2014 00:00:00 +0530 Tue, 11 Nov 2014 07:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253006 The Revenue's appeal under Section 260A of the Income Tax Act, challenging the deletion of deemed dividend addition under Section 2 (22) (e) for AY 2002-03, was dismissed. The Court found no substantial question of law in this regard. Additionally, the deletion of an addition under Section 68 for advances from customers and the deletion of interest chargeable from customers were upheld, with the Court determining no errors in the lower authorities' decisions. The judgment provided detailed reasoning for each issue, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253006