Deemed Dividend - Myth or Reality?

Kya aap bhi sochte the, ki company ne apni income se capital account mein invest kiya tha, toh aisa hi invest ki jayega aur dividend bhi utni hi hoga? Nahi, yeh soch toot jaati hai jab aap Taxation Law padhoge. As per sec 2(22)(e) of Income Tax Act, 1961, kisi company ne apni income se share capital ya reserve account mein investment kiya hai, woh investment kiya jaata hai, lekin wo investment se aaya hua income kisi bhi tareeke se dividend nahi hai. Yeh ek kathin baat hai, lekin isse aapko pata lagega ki jo coaching material aapko deta hai, woh galat hai ya nahi.