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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Deemed dividend addition u/s 2(22)(e) - proof of accumulated ...

Income Tax

August 1, 2018

Deemed dividend addition u/s 2(22)(e) - proof of accumulated profits - if the AO has accepted the income returned by the said company and not made any changes in the return of income and assessed the income as declared by the said company, he cannot hold that there was accumulated profits for the purpose of section 2(22)(e)

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