https://www.taxtmi.com/caselaws?id=308342 The Tribunal allowed the appeal, holding that deemed income should be included for computing the benefit of accumulation under section 11 of the Income Tax Act, 1961. Consequently, the addition of Rs 1,63,82,140 was deleted, and the appeal was allowed. en-us Fri, 08 Jun 2018 00:00:00 +0530 Sun, 18 Jun 2023 17:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308342 The Tribunal allowed the appeal, holding that deemed income should be included for computing the benefit of accumulation under section 11 of the Income Tax Act, 1961. Consequently, the addition of Rs 1,63,82,140 was deleted, and the appeal was allowed. Case-Laws Income Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308342