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Sunil Kanhaiyalal Gidwani v. ACIT (2022) 216 TTJ 54 (UO) / 140 taxmann.com 21 (Pune)(Trib)

S. 2(22)(e) : Deemed dividend-Amount received in earlier years-Addition was not justified.

Held that amount received in earlier year, addition cannot be made as deemed divided for the year under consideration. (AY. 2010-11)