https://www.taxtmi.com/caselaws?id=775289 Amounts arising from commercial sale and purchase transactions between the concerned entities were treated as genuine on the facts found, so they were not characterised as deemed dividend under section 2(22)(e) of the Income-tax Act, 1961. The addition made on that basis was deleted, and the appeals were accepted. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775289 Amounts arising from commercial sale and purchase transactions between the concerned entities were treated as genuine on the facts found, so they were not characterised as deemed dividend under section 2(22)(e) of the Income-tax Act, 1961. The addition made on that basis was deleted, and the appeals were accepted. Case-Laws Income Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775289