https://www.taxtmi.com/caselaws?id=331272 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s findings that the issue of bonus shares does not attract dividend distribution tax under Section 2(22)(a) and that the addition for cessation of liability under Section 41(1) was not justified. The detailed findings were supported by relevant case laws and material on record. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 18 Aug 2016 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331272 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s findings that the issue of bonus shares does not attract dividend distribution tax under Section 2(22)(a) and that the addition for cessation of liability under Section 41(1) was not justified. The detailed findings were supported by relevant case laws and material on record. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331272