https://www.taxtmi.com/caselaws?id=260425 The Tribunal partially allowed the Revenue's appeal, upholding the CIT(A)'s decisions on issues related to TDS deductions, bad debts, and deemed dividends. The Tribunal supported the findings that TDS deductions were not required for certain payments as they were for purchases, not job work. Additionally, unverified bad debts were partially disallowed due to lack of evidence, and deemed dividends were ruled to apply only to shareholders of the lender company. The decisions were based on specific transaction details and legal interpretations, resulting in the dismissal of the Revenue's appeal. en-us Wed, 04 Mar 2015 00:00:00 +0530 Fri, 12 Jun 2015 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260425 The Tribunal partially allowed the Revenue's appeal, upholding the CIT(A)'s decisions on issues related to TDS deductions, bad debts, and deemed dividends. The Tribunal supported the findings that TDS deductions were not required for certain payments as they were for purchases, not job work. Additionally, unverified bad debts were partially disallowed due to lack of evidence, and deemed dividends were ruled to apply only to shareholders of the lender company. The decisions were based on specific transaction details and legal interpretations, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260425