https://www.taxtmi.com/caselaws?id=302157 The appeal filed by the assessee was partly allowed as the Tribunal found in favor of the assessee regarding the applicability of section 115JB and the impact of undeclared dividends. The Tribunal upheld the assessee's contentions citing relevant High Court judgments. However, the claim for costs of appeal under section 254(2B) was dismissed as the ground was not pressed. en-us Fri, 31 Oct 2008 00:00:00 +0530 Sat, 07 May 2022 11:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302157 The appeal filed by the assessee was partly allowed as the Tribunal found in favor of the assessee regarding the applicability of section 115JB and the impact of undeclared dividends. The Tribunal upheld the assessee's contentions citing relevant High Court judgments. However, the claim for costs of appeal under section 254(2B) was dismissed as the ground was not pressed. Case-Laws Income Tax Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302157