https://www.taxtmi.com/caselaws?id=399800 The Tribunal allowed the appeals, deleting additions made under section 2(22)(e) as deemed dividend, disallowance of interest expenditure, and disallowance under section 14A rule 8D. The protective addition in the shareholders' hands was also deleted after the substantive addition in the assessee's hands was removed. en-us Fri, 25 Sep 2020 00:00:00 +0530 Tue, 20 Oct 2020 08:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399800 The Tribunal allowed the appeals, deleting additions made under section 2(22)(e) as deemed dividend, disallowance of interest expenditure, and disallowance under section 14A rule 8D. The protective addition in the shareholders' hands was also deleted after the substantive addition in the assessee's hands was removed. Case-Laws Income Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399800