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1994 (12) TMI 113 - AT - Income TaxExtract: .......ce as at the date of each of the advances as found in the account of the appellant with the company. In this view of the matter, we uphold the order of the CIT(A) in bringing to tax a sum of Rs. 6,70,000 as deemed dividend under the provisions of section 2(22)(e) of the Income-tax Act, 1961. 9. In the result, the appeal of the assessee is dismissed
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