https://www.taxtmi.com/caselaws?id=183517 The Tribunal partly allowed the appeal, setting aside the CIT's order on the provident fund contribution issue but upholding the direction to reassess the deemed dividend issue under section 2(22)(e) regarding a loan. The Tribunal found the AO's consistent view on the provident fund contribution justified, citing precedents. However, regarding the deemed dividend issue, the Tribunal directed the AO to reevaluate considering the shareholding details. The order was pronounced on 24.09.2010. en-us Fri, 24 Sep 2010 00:00:00 +0530 Sat, 11 Jun 2016 14:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183517 The Tribunal partly allowed the appeal, setting aside the CIT's order on the provident fund contribution issue but upholding the direction to reassess the deemed dividend issue under section 2(22)(e) regarding a loan. The Tribunal found the AO's consistent view on the provident fund contribution justified, citing precedents. However, regarding the deemed dividend issue, the Tribunal directed the AO to reevaluate considering the shareholding details. The order was pronounced on 24.09.2010. Case-Laws Income Tax Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183517