https://www.taxtmi.com/caselaws?id=334643 The Tribunal partially allowed the appeal, deleting the additions related to inter-bank deposits and deemed dividend under section 2(22)(e) of the Act. However, the additions for opening cash balance and small loans were upheld due to the inability to prove the sources and creditworthiness of the depositors. The Tribunal's decision was based on the evidence provided, leading to the dismissal of the Revenue's appeal. en-us Fri, 07 Oct 2016 00:00:00 +0530 Thu, 17 Nov 2016 15:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334643 The Tribunal partially allowed the appeal, deleting the additions related to inter-bank deposits and deemed dividend under section 2(22)(e) of the Act. However, the additions for opening cash balance and small loans were upheld due to the inability to prove the sources and creditworthiness of the depositors. The Tribunal's decision was based on the evidence provided, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334643