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