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Section 2(22)(e)3 Section 36(1)(iii)3 Section 362

ACIT, FARIDABAD vs. M/S. BHAGWATI COAL MOVERS (P) LTD., FARIDABAD

In the result, the appeal of the Revenue is dismissed

ITA 3394/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Kanav Bali, Sr.D.RFor Respondent: Shri Alok Gupta, CA

Section 133ASection 143(3)Section 2(22)(e)Section 36Section 36(1)Section 36(1)(iii)Section 56

price. "Profits" are to be actual profits calculated on commercial principles. Amount taxed u/s 41(2) in the hands of company did not represent "accumulated profits" for the purpose of section 2(22) of the Act. • CIT v. Allahabad Bank Ltd. AIR [1969 SC 1058.= 2008 - TMI - 5136 - SUPREME Court] Share premium account is to be included in the paid