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2019 (1) TMI 1793 - HC - Income TaxDeemed dividend addition u/s 2(22)(e) - ‘payment’ made by the assessee-company to its subsidiary during the previous year - Tribunal confirming the deletion of the entire addition - HELD THAT:- We find that this issue was threadbare analysed by the CIT(A) in his order after calling for a remand report. This finding recorded by the CIT(A) was correct, as there is no payment made by the assessee-company to its subsidiary during the previous year, relevant to the assessment year 2004-05 within the meaning of Section 2(22)(e) of the Act. Thus, we find that the first appellate authority as well as the Tribunal has considered the factual position and granted relief to the assessee. Thus, we find there is no substantial question of law arising for consideration.
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