https://www.taxtmi.com/caselaws?id=181898 The Tribunal allowed the appeals for all three assessment years, deleting additions under Section 2(22)(e) as transactions were business-related, not loans. The jurisdictional challenge under Section 153A was not ruled upon, and interest charges under Sections 234A, 234B, and 234C were not addressed due to the primary additions being deleted. en-us Wed, 25 Aug 2010 00:00:00 +0530 Wed, 27 Apr 2016 11:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181898 The Tribunal allowed the appeals for all three assessment years, deleting additions under Section 2(22)(e) as transactions were business-related, not loans. The jurisdictional challenge under Section 153A was not ruled upon, and interest charges under Sections 234A, 234B, and 234C were not addressed due to the primary additions being deleted. Case-Laws Income Tax Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181898