Capital Subsidy Exclusion: CIT(A) Erred on Deemed Dividends u/s 2(22)(e) of Income Tax Act.
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....Deemed dividend u/s 2(22)(e) - CIT(A) was not justified in holding that the amount of capital subsidy was a part of accumulated profited to be considered as deemed dividend under S. 2(22)(e). - AT....
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