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Deemed dividend u/s 2(22)(e) - loan advanced by the company - Ultimate beneficiary of a part of loan...

Deemed dividend u/s 2(22)(e) - loan advanced by the company - Ultimate beneficiary of a part of loan advanced by M/s. Maplewood Trading Pvt. Ltd. is either the assessee himself or a concern wherein the assessee has substantial interest. - additions confirmed - AT .....

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