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2013 (12) TMI 828 - AT - Income TaxDisallowances of the rent of guest house - CIT(A) deleted 50% of the disallowance and 50% confirmed on the ground that guest house was located inside a farm house, its use by the Directors for personal purpose cannot be denied.- Held that:- if the CIT(A) was of the opinion that matter needed proper enquiry or even a survey he should have got the same done. Without getting the same done, Ld. CIT(A) has deleted the part of the disallowance. Assessing Officer has also not examined the watchman who was produced by the assessee for examination. In our considered opinion, the matter has not been properly enquired into. - matter remanded back. Deemed dividend - Held that:- it is undisputed that assessee was not a share holder in the payor company and M/s Sonia & Co. and hence no addition can be made in the hands of the assessee u/s. 2(22)(e) of the Act. It has been expounded that addition u/s.2(22)(e) can be made only if the assessee is a registered shareholder of the payor company - Decided in favor of assessee.
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