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2000 (11) TMI 291 - AT - Income TaxExtract: ....... the meaning of section 2(22)(e) of the Act. In the present case, accumulated profits amounted to Rs. 4,65,168 only. Since the main question was decided in favour of the assessee, this ground has become infructuous. 27. We, therefore, direct the Assessing Officer to delete the addition. 28. In the result, the appeal of the assessee, stands allowed.
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