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1995 (12) TMI 39 - ALLAHABAD HIGH COURT
Extract:
.......ing not been established, the advance could not be taken as deemed dividend under section 2(22)(e) of the Act. The abovementioned finding of the Tribunal is, no doubt, a finding of fact and has not been specifically challenged and, therefore, the abovementioned question is not referable. The application, therefore, fails and is rejected with costs.