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2012 (7) TMI 944 - ITAT COCHINExtract: .......nt so given to others were very nominal. 10. In view of the foregoing discussions, we have no hesitation to agree with the views of Ld CIT(A) that the impugned loan received by the assessee is assessable as deemed dividend u/s 2(22)(e) of the Act. 11. In the result, the appeal filed by the assessee is dismissed. Pronounced accordingly on 20-07-2012
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