https://www.taxtmi.com/caselaws?id=341993 The tribunal reversed the deemed dividend additions under Section 2(22)(e) of the Income Tax Act, accepted the appeals for disallowances under Section 40(a)(ia) for non-deduction of TDS for verification, upheld the deletion of unexplained investments based on lack of incriminating evidence, and confirmed unexplained expenditure additions. The Revenue's appeals were dismissed, and the assessee's cross objections were deemed academic. The tribunal delivered separate judgments for each assessee, ensuring a thorough resolution of the legal issues presented. en-us Tue, 18 Apr 2017 00:00:00 +0530 Sat, 22 Apr 2017 06:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341993 The tribunal reversed the deemed dividend additions under Section 2(22)(e) of the Income Tax Act, accepted the appeals for disallowances under Section 40(a)(ia) for non-deduction of TDS for verification, upheld the deletion of unexplained investments based on lack of incriminating evidence, and confirmed unexplained expenditure additions. The Revenue's appeals were dismissed, and the assessee's cross objections were deemed academic. The tribunal delivered separate judgments for each assessee, ensuring a thorough resolution of the legal issues presented. Case-Laws Income Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341993