TAX BY MANISH: Deemed Dividend

Sunday, 5 August 2012

Deemed Dividend

To Read the article click here

http://taxbymanish.blogspot.in/2011/09/understanding-deemed-dividend-with.html\

No comments:

GST Not Leviable on Transfer of Leasehold Rights of MIDC Plots: SC Dismisses Revenue’s SLP

In a significant development, the Supreme Court has dismissed the Revenue’s Special Leave Petition (SLP) challenging a Bombay High Court (...

All About Partition of a Hindu Undivided Family (HUF):

· Legal Framework: Section 171 of the Income Tax Act, 1961 provides the legal framework for the partition of a Hindu Undivided...
Download New Lighter Form 16A Traces PDF Converter

New utility for generation of Form 16A in pdf format provided by https://www.tdscpc.gov.in is very light and is sized only 8.43 MB while ...
Indirect Transfer on Liquidation of a Foreign Holding Company

1. Introduction Cross-border investment structures often employ intermediate holding companies in jurisdictions like the Cayman Islands. A c...
TDS CPC – (Centralized Processing Cell) – New website launch

A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
Meaning of “General Reserves” for the purpose of deduction under section 36(1)(viii) restricted

Issue before the Income-tax Appellate Tribunal (ITAT)  Whether the phrase “paid up capital and general reserves” should be defined as “Ne...
Deduction for Gratuity Contributions to LIC Without a Trust: Legal Analysis under Sections 36(1)(v), 40A(7), and 43B of the Income-tax Act, 1961

Introduction Employee welfare is a cornerstone of corporate responsibility, and gratuity forms a critical part of the social security benefi...
Living allowance on deputation is not taxable – says Kolkata Tribunal

Facts  Saptarshi Ghosh (the tax payer) was a salaried employee of TCS Limited (employer), an Indian company. He was on deputation to the U...
Selling a Property? Here’s What Counts as ‘Cost of Improvement’ to Save Capital Gains Tax

Selling a property can trigger a significant tax liability in the form of capital gains tax. However, the Income-tax Act, 1961, allows you...
GST on Non-Compete Fees: A Key Consideration for Business Transactions

In the complex landscape of India’s Goods and Services Tax (GST), the tax treatment of non-compete fees has emerged as a critical area f...
Section 58 of the Income Tax Act, 2025: A Unified Presumptive Taxation Regime for Small Taxpayers

The newly enacted Income Tax Act, 2025, marks a significant step toward simplification by consolidating multiple presumptive taxation sche...