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2018 (7) TMI 2286 - ITAT DELHIAssessment order on a non existing entity - Deemed dividend u/s 2(22)(e) - Scheme of amalgamation approved - HELD THAT:- It is pertinent to note that the Revenue was very well informed by the assessee about the non existence of the entity. Thus, the appeal is not maintainable in respect of the non-existing entity. Therefore, Revenue’s appeal is dismissed.
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