https://www.taxtmi.com/caselaws?id=269058 The Tribunal dismissed both the revenue's and the assessee's appeals. It upheld the CIT(A)'s decisions on the eligibility for deduction under Section 10B and the inapplicability of deemed dividend provisions under Section 2(22)(e). The disallowance of certain expenses was considered academic due to the allowance of the Section 10B deduction. The judgment was delivered on 27th November 2015. en-us Fri, 27 Nov 2015 00:00:00 +0530 Mon, 08 Aug 2022 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269058 The Tribunal dismissed both the revenue's and the assessee's appeals. It upheld the CIT(A)'s decisions on the eligibility for deduction under Section 10B and the inapplicability of deemed dividend provisions under Section 2(22)(e). The disallowance of certain expenses was considered academic due to the allowance of the Section 10B deduction. The judgment was delivered on 27th November 2015. Case-Laws Income Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269058