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2019 (1) TMI 1149 - SCH - Income TaxDeemed dividend u/s 2(22)(e) - beneficial shareholder - protective assessment - assessee was holding more than 10% shareholding in M/s MLPL (the lender company) and also having a substantial interest in M/s OFPL (the borrowing company) - ITAT divided the deemed dividend proportionally also confirmed bu HC - Held that:- Application seeking exemption from filing certified copy of the impugned order is allowed. Issue Notice. In the meanwhile, there shall be stay on the interest component only.
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