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        Case ID :
        Income Tax

        Deemed dividend u/s 2(22)(e) - the expression, “accumulated p...

        'Accumulated Profits' in Section 2(22)(e) means commercial profits, not taxable profits, affecting deemed dividend calculations.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Deemed dividend u/s 2(22)(e) - the expression, “accumulated profits“ means profits in the commercial sense and not assessable or taxable profits liable to tax - HC
                                Note: It is a system-generated summary and is for quick reference only.
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