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2018 (2) TMI 2031 - HC - Income TaxDeemed dividend addition u/s 2(22)(e) - Revenue submitted that the Tribunal did not correctly appreciate the ratio laid down by the Supreme Court in case of Gopal And Sons (HUF) [2017 (1) TMI 331 - SUPREME COURT] - HELD THAT:- Tax Appeal is ADMITTED for consideration of following substantial question of law. “Whether the Income Tax Appellate Tribunal was right in law in upholding the order of the Commissioner (Appeals) deleting the addition made of a sum of ₹ 12.35 crores by the Assessing Officer as deemed dividend in the hands of the assessee company under section 2(22)(e) of the Act?”
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