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2018 (3) TMI 305 - AT - Income TaxDeemed dividend u/s 2(22)(e) - Held that:- Since the Assessee in the present case is not a shareholder in the lender company, we are of the view that CIT Vs. Ankitech Pvt.Ltd. & others [2011 (5) TMI 325 - DELHI HIGH COURT] is squarely applicable to the facts of the Assessee’s case. - Decided against revenue.
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