https://www.taxtmi.com/caselaws?id=283728 The Tribunal allowed the appeal, remitting the issue back to the Assessing Officer for reassessment of deemed dividend u/s. 2(22)(e) of the Act for the correct period of shareholder holding due to a merger. The appellant's challenges in providing evidence were considered, and the Tribunal permitted the admission of additional evidence under Rule 29 of the I.T. Rules, 1963. The Tribunal emphasized proper verification before making arbitrary additions and cited precedents for its decision, setting aside the initial assessment order. en-us Wed, 10 Nov 2010 00:00:00 +0530 Tue, 18 Apr 2023 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283728 The Tribunal allowed the appeal, remitting the issue back to the Assessing Officer for reassessment of deemed dividend u/s. 2(22)(e) of the Act for the correct period of shareholder holding due to a merger. The appellant's challenges in providing evidence were considered, and the Tribunal permitted the admission of additional evidence under Rule 29 of the I.T. Rules, 1963. The Tribunal emphasized proper verification before making arbitrary additions and cited precedents for its decision, setting aside the initial assessment order. Case-Laws Income Tax Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283728