https://www.taxtmi.com/caselaws?id=286786 The Tribunal allowed the appeals of the assessees by concluding that the additions made under Section 2(22)(e) for the Assessment Years 2009-10 to 2011-12 were not sustainable due to the absence of incriminating material found during the search. Additionally, for the Assessment Year 2012-13, the Tribunal deleted the addition as the payment in question was not made with the intention to avoid Dividend Distribution Tax. en-us Fri, 07 Apr 2017 00:00:00 +0530 Sun, 15 Mar 2020 09:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286786 The Tribunal allowed the appeals of the assessees by concluding that the additions made under Section 2(22)(e) for the Assessment Years 2009-10 to 2011-12 were not sustainable due to the absence of incriminating material found during the search. Additionally, for the Assessment Year 2012-13, the Tribunal deleted the addition as the payment in question was not made with the intention to avoid Dividend Distribution Tax. Case-Laws Income Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286786