TMI BlogDeemed dividend - When there is no accumulated profits in the books of the assessee, then merely because...Deemed dividend - When there is no accumulated profits in the books of the assessee, then merely because the reserve and surplus having the balance on account of premium on security would not lead to the conclusion that the assessee was having sufficient accumulated profits u/s 2(22)(e) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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