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Deemed dividend addition u/s 2(22)(e) - computation of accumulated profits - it shall not include current year s proportionate profit since the current years profit shall be deemed to accrue only when the books of account are closed at the year end - Tri

Income Tax - Deemed dividend addition u/s 2(22)(e) - computation of accumulated profits - it shall not include current year’s proportionate profit, since the current years profit shall be deemed to ac .....

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