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Ito, Ward-3(2), Hyderabad, Hyderabad vs Sienna Constructions Private Limited, ... on 22 July, 2024 cites

Commissioner Of Income-Tax. Madras vs G.Narasimhan (Died) By Heirs Kantha, ... on 14 December, 1998

25.3. The ld.DR relied upon on the decision of the hon'ble Supreme Court in the case of G. Narasimhan (supra) for pressing that only that part of the distributed amount Page 43 of 47 ITA Nos. 681/Hyd/2017 653/Hyd/2017 attributable to accumulated profit alone can be taxed as dividend, in support of its case. In our considered opinion, the said decision is not applicable to the facts of the present case.
Supreme Court of India Cites 12 - Cited by 40 - S V Manohar - Full Document
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