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Section 2(22)(e)3 Section 41(1)2 Section 251(2)2

SHYAM SUNDER GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-1, KANPUR

In the result, the appeal of the assessee is dismissed

ITA 168/LKW/2017[2012-13]Status: DisposedITAT Lucknow06 May 2025AY 2012-13

Section 150Section 150(1)Section 153(3)(ii)Section 2(22)(e)Section 251(2)Section 41(1)

77A of the\nCompanies Act, 1956 (1 of 1956);\n(v) Any distribution of shares pursuant to a demerger by the resulting\ncompany to the shareholders of the demerged company (whether or not\nthere is a reduction of capital in the demerged company)]\nExplanation 1.The expression “accumulated profits" wherever it occurs in\nthis clause, shall not include capital gains arising