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2009 (10) TMI 72 - ITAT DELHI-BExtract: ........ It is also seen that the shareholders holding not less than 10 per cent. voting power in the payer company does not have substantial interest in the assessee company. Therefore none of the eventuality prescribed in s. 2(22)(e) is attracted. Accordingly the addition was rightly deleted by learned CIT(A). 10. In the result, the appeal is dismissed.
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