https://www.taxtmi.com/caselaws?id=404724 The Tribunal allowed the appeals of the assessee for the assessment years 2009-2010 and 2010-2011, deleting the additions made under Section 68 for unexplained share capital/premium and under Section 2(22)(e) for deemed dividend. The Tribunal found that the assessee had provided sufficient evidence to discharge its burden of proof and that the AO had not adequately disproved the assessee's claims. en-us Fri, 26 Feb 2021 00:00:00 +0530 Tue, 02 Mar 2021 08:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404724 The Tribunal allowed the appeals of the assessee for the assessment years 2009-2010 and 2010-2011, deleting the additions made under Section 68 for unexplained share capital/premium and under Section 2(22)(e) for deemed dividend. The Tribunal found that the assessee had provided sufficient evidence to discharge its burden of proof and that the AO had not adequately disproved the assessee's claims. Case-Laws Income Tax Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404724