TMI BlogAddition of deemed dividend under Section 2(22)(e) - quantum of accumulated profits - inclusion of share...Addition of deemed dividend under Section 2(22)(e) - quantum of accumulated profits - inclusion of share premium - The share premium account cannot partake the nature of commercial profit and, therefore, it cannot be called as accumulated profits - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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