Transactions not considered as Dividend

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..... an made to a shareholder or a concern by a company in the ordinary course of its business where the money lending is substantial part of the business of the company. ii. Any dividend paid by a comp .....

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..... event of liquidation to participate in surplus asset iv. any payment made by a company on purchase of its own shares from a shareholder in accordance with the provisions of section 77A of the Co .....

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