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