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Asia Transfer Pricing Brief: Q1 2024 - Vimarsana News

Asia Transfer Pricing Brief: Q1 2024

In our Asia Transfer Pricing Brief for Q1 2024, we highlight the latest transfer pricing developments across Asian markets.

Addition For Deemed Dividend Made Can Be Done In Hands Of Shareholder Only: ITAT - Vimarsana News

Addition For Deemed Dividend Made Can Be Done In Hands Of Shareholder Only: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that addition for a deemed dividend made under Section 2(22)(e) of the Income Act can be done in the hands of the shareholder only.The...

Source: livelaw.in
Deemed Dividend Is Taxable Only In The Hands Of The Shareholder: ITAT - Vimarsana News

Deemed Dividend Is Taxable Only In The Hands Of The Shareholder: ITAT

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that a deemed dividend is taxable only in the hands of the shareholder.The bench of Siddhartha Nautiyal (Judicial Member) and...

Source: livelaw.in
Bombay High Court Refuses 50% Entitlement Of Beneficial Ownership In Husband's Shareholding By Portuguese Civil Code For 'Deemed Dividend' Taxability - Vimarsana News

Bombay High Court Refuses 50% Entitlement Of Beneficial Ownership In Husband's Shareholding By Portuguese Civil Code For 'Deemed Dividend' Taxability

The Bombay High Court has refused 50% entitlement to beneficial ownership in a husband's shareholding under the Portuguese Civil Code for 'deemed dividend' taxability.The bench of Justice Valmiki SA...

Source: livelaw.in
Deemed Dividend Cannot Be Taxed In The Hands Of Non-Shareholders: ITAT - Vimarsana News

Deemed Dividend Cannot Be Taxed In The Hands Of Non-Shareholders: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that deemed dividends cannot be taxed in the hands of non-shareholders.The bench of Annapurna Gupta (Accountant Member) has...

Source: livelaw.in