https://www.taxtmi.com/caselaws?id=178648 The tribunal set aside the CIT(A)'s order and directed the AO to verify the computations of accumulated profits and determine the amount of deemed dividend after considering the dividend set off as per clause (iii) of section 2(22)(e). The appeal of the assessee was treated as partly allowed for statistical purposes. en-us Fri, 16 Nov 2012 00:00:00 +0530 Thu, 08 Feb 2018 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178648 The tribunal set aside the CIT(A)'s order and directed the AO to verify the computations of accumulated profits and determine the amount of deemed dividend after considering the dividend set off as per clause (iii) of section 2(22)(e). The appeal of the assessee was treated as partly allowed for statistical purposes. Case-Laws Income Tax Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178648