https://www.taxtmi.com/caselaws?id=416874 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decisions on all issues. It emphasized adherence to SEBI guidelines for Client Code Modifications, the need for documentary evidence for business expenses, inapplicability of Section 14A without exempt income, commercial expediency of interest expenses, and exclusion of business transactions from deemed dividends under Section 2(22)(e). en-us Tue, 04 Jan 2022 00:00:00 +0530 Wed, 15 Apr 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416874 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decisions on all issues. It emphasized adherence to SEBI guidelines for Client Code Modifications, the need for documentary evidence for business expenses, inapplicability of Section 14A without exempt income, commercial expediency of interest expenses, and exclusion of business transactions from deemed dividends under Section 2(22)(e). Case-Laws Income Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416874