https://www.taxtmi.com/caselaws?id=326541 The tribunal upheld the addition of deemed dividend for both assessment years, emphasizing the need for factual evidence to support claims and the strict interpretation of the provisions of section 2(22)(e) in determining taxability. The appeals were dismissed, and the order of the CIT(A) was confirmed. en-us Mon, 28 Dec 2015 00:00:00 +0530 Tue, 19 Apr 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326541 The tribunal upheld the addition of deemed dividend for both assessment years, emphasizing the need for factual evidence to support claims and the strict interpretation of the provisions of section 2(22)(e) in determining taxability. The appeals were dismissed, and the order of the CIT(A) was confirmed. Case-Laws Income Tax Mon, 28 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326541