https://www.taxtmi.com/caselaws?id=325873 The Tribunal allowed the Assessee's appeal, quashing the assessment under Section 153A and deleting the addition made under Section 2(22)(e). The Tribunal emphasized the necessity of incriminating material for assessments under Section 153A and upheld the Assessee's contention regarding the non-applicability of Section 2(22)(e) in the absence of being a registered shareholder. The appeal was allowed, and the assessment was quashed. en-us Fri, 12 Feb 2016 00:00:00 +0530 Thu, 31 Mar 2016 10:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325873 The Tribunal allowed the Assessee's appeal, quashing the assessment under Section 153A and deleting the addition made under Section 2(22)(e). The Tribunal emphasized the necessity of incriminating material for assessments under Section 153A and upheld the Assessee's contention regarding the non-applicability of Section 2(22)(e) in the absence of being a registered shareholder. The appeal was allowed, and the assessment was quashed. Case-Laws Income Tax Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325873