https://www.taxtmi.com/caselaws?id=404562 The Tribunal allowed the appeal of the assessee, emphasizing the importance of verifying transactions before deeming them as dividends under section 2(22)(e) of the Income Tax Act. The case highlighted the significance of documentary evidence and thorough examination of facts to ascertain the true nature of financial transactions for tax purposes. en-us Mon, 22 Feb 2021 00:00:00 +0530 Thu, 25 Feb 2021 09:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404562 The Tribunal allowed the appeal of the assessee, emphasizing the importance of verifying transactions before deeming them as dividends under section 2(22)(e) of the Income Tax Act. The case highlighted the significance of documentary evidence and thorough examination of facts to ascertain the true nature of financial transactions for tax purposes. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404562