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2017 (1) TMI 1159 - HC - Income TaxDeemed dividend addition u/s 2(22)(e) - Held that:- As the assessee was not share holder of Mahavir Rolling Mills Pvt Ltd to whom loan was given, it cannot be said that the learned Tribunal has committed any error in deleting the addition made by the Assessing Officer on deemed dividend. - Decided in favour of assessee
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