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2012 (2) TMI 84 - HC - Income TaxDeemed Dividends - 70 laks was advanced to respondent/assessee - Revenue claimed respondent was registered holder thus beneficial ownership is inconsequential - Held That:- In view of Bhaumik Colour Lab Pvt. Ltd (2008 -TMI - 59371 - ITAT BOMBAY-E) for applicability of deemed dividends beneficial ownership to be established.
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