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COMMISSIONER OF INCOME-TAX versus URMILA RAMESH


Dividend Demand Dividend The company is making a profit on the sale of the company's large assets The balance charge is brought on tax and is shown by the company as a capital reserve, even if the profits accrued from such reserves are paid, Regardless, the dividend meter is referred to the Large Income Indian Income Tax Act, 1961. , Sections 2 (22) (c) and 41 (2)

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