Case Law Details
Case Name : Shri Vinod Kumar Mittal Vs ITO (ITAT Jaipur)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Jaipur
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Shri Vinod Kumar Mittal Vs ITO (ITAT Jaipur)
The provision of S. 2(22)(e) along with its Explanations – 2 as stood at the relevant point of time, shall only mean that the expression “accumulated profits” shall only include all the profits of the company up to the date of distribution which are normal revenue profits. The words used are plain, clear and unambiguous that only the profits of the company are to be considered for this purpose. The said provision nowhere indicates that capit
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.