https://www.taxtmi.com/highlights?id=26294 Deemed dividend - When there is no accumulated profits in the books of the assessee, then merely because the reserve and surplus having the balance on account of premium on security would not lead to the conclusion that the assessee was having sufficient accumulated profits u/s 2(22)(e) - AT en-us Mon, 07 Dec 2015 12:52:42 +0530 Mon, 07 Dec 2015 12:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26294 Deemed dividend - When there is no accumulated profits in the books of the assessee, then merely because the reserve and surplus having the balance on account of premium on security would not lead to the conclusion that the assessee was having sufficient accumulated profits u/s 2(22)(e) - AT Highlights Income Tax Mon, 07 Dec 2015 12:52:42 +0530 https://www.taxtmi.com/highlights?id=26294