https://www.taxtmi.com/caselaws?id=431376 The Tribunal allowed the appeal for statistical purposes, directing the AO to verify the claims regarding the subsistence of liabilities and the deemed dividend transaction. The Tribunal emphasized the need for proper verification and adherence to judicial precedents in making additions under Sections 2(22)(e) and 41(1) of the Income Tax Act. en-us Mon, 28 Nov 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431376 The Tribunal allowed the appeal for statistical purposes, directing the AO to verify the claims regarding the subsistence of liabilities and the deemed dividend transaction. The Tribunal emphasized the need for proper verification and adherence to judicial precedents in making additions under Sections 2(22)(e) and 41(1) of the Income Tax Act. Case-Laws Income Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431376