https://www.taxtmi.com/caselaws?id=256012 The Tribunal partly allowed the Assessee's appeal and dismissed the Revenue's appeal. The Tribunal upheld the deletion of additions on account of interest on PDCs and additional payment in violation of Stamp Duty Act. It also dismissed the addition on account of deemed dividend and disallowance under Section 40A(3). The Tribunal allowed the ground challenging the validity of the assessment order to be dismissed as not pressed. The judgments delivered were based on legal precedents and specific facts of the case, ensuring comprehensive addressing of the issues. en-us Fri, 23 Jan 2015 00:00:00 +0530 Mon, 02 Feb 2015 11:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256012 The Tribunal partly allowed the Assessee's appeal and dismissed the Revenue's appeal. The Tribunal upheld the deletion of additions on account of interest on PDCs and additional payment in violation of Stamp Duty Act. It also dismissed the addition on account of deemed dividend and disallowance under Section 40A(3). The Tribunal allowed the ground challenging the validity of the assessment order to be dismissed as not pressed. The judgments delivered were based on legal precedents and specific facts of the case, ensuring comprehensive addressing of the issues. Case-Laws Income Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256012