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2013 (8) TMI 1054 - AT - Income TaxExtract: .......f deemed dividend can arise in the case of a company and not in the case of the partnership firm. The assessee is a partnership firm. In view of the above, we do not find any merit in the Revenue's appeal. The same is dismissed. 5. In the result, the appeal of the Revenue is dismissed. Decision pronounced in the open Court on 27th August, 2013.
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