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2011 (5) TMI 1096 - HC - Income TaxExtract: ............ CIT V/S ANKITECH PVT LTD.) In view of the said judgment, the assessment cannot be in the hands of the assessee herein under Section 2(22)(e) of the Income Tax Act but it has to be in the hands of the shareholder of the company. The appeal is accordingly dismissed.
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