Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (2) TMI 175 - AT - Income TaxExtract: .......reof. We, therefore, modify the order of the learned CIT(A) accordingly which results into treating the amount of Rs. 1,25,936 as a deemed dividend in the hands of the assessee. Accordingly, the assessee rsquo s ground stand partly allowed. 26. In the result the Revenue rsquo s appeal stands dismissed and that of the assessee stands partly allowed.
|