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2014 (7) TMI 1224 - ITAT MUMBAIDeemed divided u/s 2(22) - Held that:- The company in question not a Private Limited Company which is alone is attracted to the provisions of section 2(22)(e) of the Act. The said company is a Public company in which public are substantially interested. Considering the above distinction, the CIT (A) correctly granted relief to the assessee - Decided in favour of assessee
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