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![[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC](https://www.livelaw.in/h-upload/2024/08/05/500x300_553674-chief-justice-alok-aradhe-justice-j-sreenivas-rao-telangana-hc.webp "[Deemed Dividend] Accumulated Profits Of Company U/S 2(22)(e) Of Income Tax Act Are Computed After Adjusting Depreciation: Telangana HC")