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    <title>2016 (2) TMI 426 - ITAT KOLKATA</title>
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    <description>The Tribunal quashed the order passed under Section 263 by the CIT, holding that the addition towards deemed dividend under Section 2(22)(e) in the assessments framed under Section 153C was not warranted. The appeals of the assessee were allowed, and the order was pronounced in open court on 20-01-2016.</description>
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