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2011 (11) TMI 829 - AT - Income TaxExtract: .......isions contained u/s 2(22)(e) of the Act cannot be attracted. Since in the present case, the assessee is neither a registered nor a beneficial shareholder of the lender company, we do not find any infirmity in the order of CIT(A) and confirm the same. 8. In the result, the appeal of the revenue and the cross objection of the assessee are dismissed.
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