https://www.taxtmi.com/caselaws?id=439957 The Tribunal dismissed all the Revenue's appeals, upholding the CIT(A)'s deletions of additions made by the AO under various sections of the Income Tax Act. The deletions included deemed dividend under Section 2(22)(e), disallowance under Section 14A, statutory deduction under Section 24(i), and disallowance under Section 40(a)(ia). The Tribunal affirmed the CIT(A)'s decisions, emphasizing the lack of incriminating material found during the search action to support the additions. en-us Mon, 05 Jun 2023 00:00:00 +0530 Thu, 06 Jul 2023 07:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439957 The Tribunal dismissed all the Revenue's appeals, upholding the CIT(A)'s deletions of additions made by the AO under various sections of the Income Tax Act. The deletions included deemed dividend under Section 2(22)(e), disallowance under Section 14A, statutory deduction under Section 24(i), and disallowance under Section 40(a)(ia). The Tribunal affirmed the CIT(A)'s decisions, emphasizing the lack of incriminating material found during the search action to support the additions. Case-Laws Income Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439957