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![Transfer of Shares by Assessee to its wholly-owned Subsidiary can’t be considered as a Gift and just a Circular Transaction to avoid Tax: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Transfer-of-shares-subsidiary-Gift-Circular-transaction-avoid-tax-Madras-High-Court-Taxscan.jpg "Transfer of Shares by Assessee to its wholly-owned Subsidiary can’t be considered as a Gift and just a Circular Transaction to avoid Tax: Madras High Court [Read Judgment]")
Transfer of Shares by Assessee to its wholly-owned Subsidiary can’t be considered as a Gift and just a Circular Transaction to avoid Tax: Madras High Court [Read Judgment]
The Madras High court said that the Income Tax Appellate Tribunal (ITAT) wrongly held the transfer of shares by the assessee to its wholly-owned...
![Madras HC affirms Deemed Dividend to be assessed in the hands of the Shareholder and not in the hands of the Firm [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/deemed-dividend-assessed-Taxscan.jpg "Madras HC affirms Deemed Dividend to be assessed in the hands of the Shareholder and not in the hands of the Firm [Read Judgment]")
![Refund Authority cannot rectify Mistakes of Importer under Customs Act: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/12/Property-Tax-Madras-High-Court-Taxscan.jpg "Refund Authority cannot rectify Mistakes of Importer under Customs Act: Madras High Court [Read Judgment]")
![Statement made during Survey admissible as Evidence If supported by Corroborative Evidence: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/GST-AAR-Madras-High-Court-Taxscan.jpg "Statement made during Survey admissible as Evidence If supported by Corroborative Evidence: Madras High Court [Read Judgment]")
![Old Newspapers sold as Waste Paper not liable to State Sales Tax: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Old-News-Papers-Taxscan.jpg "Old Newspapers sold as Waste Paper not liable to State Sales Tax: Madras HC [Read Order]")