https://www.taxtmi.com/caselaws?id=256951 The Court dismissed the appeals, ruling against the Revenue on both the initiation of proceedings and the applicability of Section 2 (22) (e) on the merits. The judgment highlighted the importance of limitation periods in tax proceedings and the need to satisfy pre-conditions for deeming provisions to apply. en-us Mon, 09 Feb 2015 00:00:00 +0530 Fri, 14 Aug 2015 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256951 The Court dismissed the appeals, ruling against the Revenue on both the initiation of proceedings and the applicability of Section 2 (22) (e) on the merits. The judgment highlighted the importance of limitation periods in tax proceedings and the need to satisfy pre-conditions for deeming provisions to apply. Case-Laws Income Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256951