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    <description>The ITAT allowed the appeal, setting aside the orders regarding the addition of deemed dividend under Sec. 2(22)(e) and disallowance under Sec. 14A of the Income Tax Act, 1961. The ITAT directed the Ld. CIT(A) to reassess both issues, permitting the assessee to submit additional documents and explanations for a fresh evaluation and decision in accordance with the law.</description>
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      <description>The ITAT allowed the appeal, setting aside the orders regarding the addition of deemed dividend under Sec. 2(22)(e) and disallowance under Sec. 14A of the Income Tax Act, 1961. The ITAT directed the Ld. CIT(A) to reassess both issues, permitting the assessee to submit additional documents and explanations for a fresh evaluation and decision in accordance with the law.</description>
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