https://www.taxtmi.com/caselaws?id=260314 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision that payments made to certain entities did not qualify as deemed dividends under section 2(22)(e) of the IT Act. Additionally, the Tribunal ruled that the assessee was not obligated to deduct TDS under section 194 for payments made to non-shareholder entities. en-us Mon, 23 Mar 2015 00:00:00 +0530 Tue, 09 Jun 2015 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260314 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision that payments made to certain entities did not qualify as deemed dividends under section 2(22)(e) of the IT Act. Additionally, the Tribunal ruled that the assessee was not obligated to deduct TDS under section 194 for payments made to non-shareholder entities. Case-Laws Income Tax Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260314