https://www.taxtmi.com/caselaws?id=419605 The Tribunal upheld the deletion of additions to the capital account and unsecured loans, as well as the TDS disallowance. It sustained the disallowance of personal expenses and partially upheld the addition for deemed dividend. The Tribunal invalidated the approval under section 153D, resulting in the annulment of the assessment orders. The Revenue's appeal was rejected, and the assessee's cross-objection was accepted. en-us Thu, 25 Nov 2021 00:00:00 +0530 Wed, 16 Mar 2022 10:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419605 The Tribunal upheld the deletion of additions to the capital account and unsecured loans, as well as the TDS disallowance. It sustained the disallowance of personal expenses and partially upheld the addition for deemed dividend. The Tribunal invalidated the approval under section 153D, resulting in the annulment of the assessment orders. The Revenue's appeal was rejected, and the assessee's cross-objection was accepted. Case-Laws Income Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419605