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2018 (8) TMI 920 - HC - Income TaxDeemed dividend u/s 2(22)(e) - ITAT refused to decide the issue with regard to the claim of the appellants for deemed dividend because it was raised at the appellate stage - Held that:- After considering the entire facts of the case, we are of the opinion that legal issue can be raised at any point of time - Order of the ITAT quashed and set aside - Matter restored before ITAT - Decided in favor of assessee.
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