A division bench of the Orissa High Court has held that the deemed dividend is taxable in the hands of the individual director only and not from the Firm under section 2(22)(e) of the Income Tax Act, 1961. The Assessee, M/s. Mahimananda Mishra is a Firm engaged in the business of labour contract under the…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1199 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
