Deemed dividend u/s 2(22)(e) - assessee contended that ...

Income Tax

December 13, 2018

Deemed dividend u/s 2(22)(e) - assessee contended that accumulated profit was arising out of sale of its land and therefore it is a capital reserve which cannot be distributed as dividend - commercial exigencies - additions confirmed.

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Deemed dividend u/s 2(22)(e) - assessee contended that ...

Income Tax

December 13, 2018

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