https://www.taxtmi.com/caselaws?id=182755 The Tribunal concluded that the payment of Rs. 3,63,21,635/- could not be treated as deemed dividend under section 2(22)(e) of the Income-tax Act and directed the assessing officer to delete this addition. The other issues were remitted back for fresh consideration, with directions for reassessment. The appeal was partly allowed, with specific components to be reassessed. en-us Fri, 04 Jul 2014 00:00:00 +0530 Thu, 19 May 2016 08:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182755 The Tribunal concluded that the payment of Rs. 3,63,21,635/- could not be treated as deemed dividend under section 2(22)(e) of the Income-tax Act and directed the assessing officer to delete this addition. The other issues were remitted back for fresh consideration, with directions for reassessment. The appeal was partly allowed, with specific components to be reassessed. Case-Laws Income Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182755