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    Income Tax

    Deemed dividend - section 2(22)(e) - deemed shareholder - None...

    Deemed Dividends Not Applicable u/s 2(22)(e) of Income Tax Act; Addition Deleted Due to Unmet Conditions.

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    Income TaxNovember 5, 2013Case LawsAT

    Deemed dividend - section 2(22)(e) - deemed shareholder - None of the conditions for invoking the provisions of section 2(22)(e) of the Act were present in the instant case – addition deleted - AT

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