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2017 (1) TMI 243 - HC - Income TaxTds u/s 194 - non deduction of tds on deemed divided u/s 2(22)(e) - Held that:- Issue is required to be answered in favour of the assessee. The tax is not liable to be deducted at source u/s Section 194 of the Income Tax Act on deemed dividend to a concern in which shareholder of assessee company is a member as a partner and in which he has substantial interest as per provisions of Section 2(22)(e) of the Act. It can't be covered u/s 194.
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