https://www.taxtmi.com/caselaws?id=352104 The Tribunal allowed all five appeals of the assessee for statistical purposes, directing a fresh assessment by the CIT(A) based on the issues raised, including the deemed dividend under section 2(22)(e) of the Income Tax Act and the disallowance of expenses under section 11. The Tribunal admitted the additional grounds of appeal on both issues, considering them questions of law without requiring fresh material or evidence, and remanded the appeals back for further consideration by the CIT(A). en-us Fri, 25 Aug 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352104 The Tribunal allowed all five appeals of the assessee for statistical purposes, directing a fresh assessment by the CIT(A) based on the issues raised, including the deemed dividend under section 2(22)(e) of the Income Tax Act and the disallowance of expenses under section 11. The Tribunal admitted the additional grounds of appeal on both issues, considering them questions of law without requiring fresh material or evidence, and remanded the appeals back for further consideration by the CIT(A). Case-Laws Income Tax Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352104