https://www.taxtmi.com/highlights?id=31090 Revision u/s 263 - addition u/s 2(22)(e) - deemed dividend - This section does not visualize a case of substitution of the judgment of the Commissioner for that of the AO. Therefore, it cannot be held that in the instant case the AO’s order was erroneous and prejudicial to the interest of the revenue - AT en-us Wed, 07 Sep 2016 11:42:18 +0530 Wed, 07 Sep 2016 11:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31090 Revision u/s 263 - addition u/s 2(22)(e) - deemed dividend - This section does not visualize a case of substitution of the judgment of the Commissioner for that of the AO. Therefore, it cannot be held that in the instant case the AO’s order was erroneous and prejudicial to the interest of the revenue - AT Highlights Income Tax Wed, 07 Sep 2016 11:42:18 +0530 https://www.taxtmi.com/highlights?id=31090