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2021 (8) TMI 1380 - SCH - Income TaxDeemed dividend - Partnership firm - purchase of shares in the name of partners - HC [2011 (7) TMI 288 - DELHI HIGH COURT] held that appellant company being beneficial share holder hence loans accepted is added as deemed divided - HELD THAT:- Interlocutory Application is an application for withdrawal of the appeals in light of the Direct Tax Vivad se Vishwas Act, 2020. Application is allowed. Consequently, Appeals stand dismissed as withdrawn.
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