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2012 (2) TMI 679 - AT - Income TaxExtract: ....... assessee is neither a registered nor a beneficial shareholder of the lender company. As such, there is no infirmity in the order of the learned Commissioner of Income Tax (Appeals) and we confirm the same. Ground No. 2 is accordingly dismissed. In the result, the appeal of the revenue is dismissed. Order pronounced in open Court on February, 2012.
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