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2009 (2) TMI 61 - HC - Income TaxAO made addition treating the benefits taken from the company as deemed dividend by invoking provisions of Section 2(22)(e) - Tribunal found that AO had not recorded any finding that there were accumulated profits within the meaning of said term u/s 2(22)(e) - Tribunal is right in deleting the additions observing that the conditions prescribed under Sec.2(22)(e) were not satisfied
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