https://www.taxtmi.com/caselaws?id=373822 The Tribunal confirmed that the amounts received by the assessee company were not deemed dividends under Section 2(22)(e) due to commercial nature of transactions and lack of shareholder status. The Tribunal upheld the admission of additional evidence by the CIT(A), ensuring procedural fairness. As a result, the appeal was dismissed. en-us Tue, 09 Oct 2018 00:00:00 +0530 Mon, 21 Jan 2019 09:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373822 The Tribunal confirmed that the amounts received by the assessee company were not deemed dividends under Section 2(22)(e) due to commercial nature of transactions and lack of shareholder status. The Tribunal upheld the admission of additional evidence by the CIT(A), ensuring procedural fairness. As a result, the appeal was dismissed. Case-Laws Income Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373822