https://www.taxtmi.com/caselaws?id=292098 The Tribunal directed the deletion of trading additions and disallowances made by the AO based on retracted statements and unjustified assumptions without corroborative evidence. The appeals of the assessee were allowed, while the revenue's appeals were dismissed, affirming the CIT(A)'s decisions on deemed dividend and stipend expenses disallowance. en-us Fri, 21 Apr 2017 00:00:00 +0530 Mon, 07 Dec 2020 09:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292098 The Tribunal directed the deletion of trading additions and disallowances made by the AO based on retracted statements and unjustified assumptions without corroborative evidence. The appeals of the assessee were allowed, while the revenue's appeals were dismissed, affirming the CIT(A)'s decisions on deemed dividend and stipend expenses disallowance. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292098