https://www.taxtmi.com/caselaws?id=372291 The Tribunal partly allowed the appeal by the assessee. It deleted the addition of Rs. 4 crores as deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961, but upheld the disallowance under Section 14A. The issue of charging interest under Sections 234B and 234C was directed to be addressed consequentially. en-us Fri, 16 Nov 2018 00:00:00 +0530 Thu, 20 Dec 2018 08:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372291 The Tribunal partly allowed the appeal by the assessee. It deleted the addition of Rs. 4 crores as deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961, but upheld the disallowance under Section 14A. The issue of charging interest under Sections 234B and 234C was directed to be addressed consequentially. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372291