https://www.taxtmi.com/caselaws?id=424828 The Tribunal partially allowed the appeal by deleting the addition of Rs. 96,47,549/- under section 2(22)(e) as deemed dividend, remitting the issue of Rs. 1,56,954/- under section 36(1)(va) for delay in deposit of employees' contribution to PF and ESI back to the CIT(A) pending a Supreme Court judgment, and upholding the disallowance of Rs. 3,32,000/- for ROC expenses as capital expenditure. en-us Wed, 29 Jun 2022 00:00:00 +0530 Fri, 08 Jul 2022 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424828 The Tribunal partially allowed the appeal by deleting the addition of Rs. 96,47,549/- under section 2(22)(e) as deemed dividend, remitting the issue of Rs. 1,56,954/- under section 36(1)(va) for delay in deposit of employees' contribution to PF and ESI back to the CIT(A) pending a Supreme Court judgment, and upholding the disallowance of Rs. 3,32,000/- for ROC expenses as capital expenditure. Case-Laws Income Tax Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424828