https://www.taxtmi.com/caselaws?id=6556 Search-based material and cash-flow analysis can justify block assessment under Chapter XIV-B where undisclosed income is detected as a result of search, and the special assessment is upheld when the evidence is not from routine scrutiny alone. Payments by a closely held company routed through partnership firms for the controlling shareholder's personal benefit may also be treated as deemed dividend under section 2(22)(e), especially where the factual findings show the firms acted as conduits for the shareholder's investment or benefit. Such factual findings are not to be disturbed unless perverse. en-us Tue, 10 Apr 2007 00:00:00 +0530 Tue, 16 Sep 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6556 Search-based material and cash-flow analysis can justify block assessment under Chapter XIV-B where undisclosed income is detected as a result of search, and the special assessment is upheld when the evidence is not from routine scrutiny alone. Payments by a closely held company routed through partnership firms for the controlling shareholder's personal benefit may also be treated as deemed dividend under section 2(22)(e), especially where the factual findings show the firms acted as conduits for the shareholder's investment or benefit. Such factual findings are not to be disturbed unless perverse. Case-Laws Income Tax Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6556