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1985 (9) TMI 78 - HC - Income TaxExtract: .......then decide whether the loan amount or any part thereof can be treated as a deemed dividend under section 2(6A)(e) read with section 12(1B) of the Indian Income-tax Act, 1922. The Tribunal shall also be free to consider all other submissions in this behalf that are made on behalf of the assessee and the Revenue. There shall be no order as to costs.
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