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2013 (10) TMI 1389 - AT - Income TaxDeemed dividend u/s 2(22)(e) - Held that:- Assessing Officer neither in course of the assessment proceeding nor in his remand report has brought any materials to establish the fact that the amount received was not in regular course of trade but in the nature of loan and advance as envisaged u/s 2(22)(e) of the Act.
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