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    <description>The Tribunal upheld the addition of deemed dividend under Section 2(22)(e) of the IT Act, confirming the CIT(A)&#039;s decision and dismissing the appellant&#039;s appeal. The Tribunal did not address the appellant&#039;s denial of interest liability under Sections 234A and 234B of the IT Act, focusing solely on the deemed dividend issue.</description>
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      <description>The Tribunal upheld the addition of deemed dividend under Section 2(22)(e) of the IT Act, confirming the CIT(A)&#039;s decision and dismissing the appellant&#039;s appeal. The Tribunal did not address the appellant&#039;s denial of interest liability under Sections 234A and 234B of the IT Act, focusing solely on the deemed dividend issue.</description>
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