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1984 (8) TMI 116 - AT - Income TaxExtract: .......oans to the extent to which they are backed up by accumulated profits as reduced by earlier advances or loans, can be treated as deemed dividends. The appeal by the department has, therefore, to fail. 14 to 20. These paras are not reproduced here as they involve minor issues. 21. In the result, the appeal and the cross-objection are both dismissed.
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