https://www.taxtmi.com/caselaws?id=367816 The tribunal deleted the addition of Rs. 20 crores made under Section 68 but remanded the issue of Rs. 10 crores back to the AO for further investigation. The tribunal also upheld the addition under Section 2(22)(e) but directed the AO to consider the accumulated profits taxed in earlier years while calculating the deemed dividend. The appeal was partly allowed for statistical purposes. en-us Thu, 20 Sep 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367816 The tribunal deleted the addition of Rs. 20 crores made under Section 68 but remanded the issue of Rs. 10 crores back to the AO for further investigation. The tribunal also upheld the addition under Section 2(22)(e) but directed the AO to consider the accumulated profits taxed in earlier years while calculating the deemed dividend. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367816