https://www.taxtmi.com/caselaws?id=347128 The Tribunal upheld the reassessment proceedings initiated by the Assessing Officer, confirming the addition of Rs. 17,50,000/- as deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961. The Tribunal dismissed the appeal filed by the assessee, ruling that the "Agreement to Sell" was a fabricated document to avoid the provisions of deemed dividend. en-us Fri, 11 Aug 2017 00:00:00 +0530 Tue, 29 Aug 2017 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347128 The Tribunal upheld the reassessment proceedings initiated by the Assessing Officer, confirming the addition of Rs. 17,50,000/- as deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961. The Tribunal dismissed the appeal filed by the assessee, ruling that the "Agreement to Sell" was a fabricated document to avoid the provisions of deemed dividend. Case-Laws Income Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347128