Justice V. Bhavani Subbaroyan

Transfer of shares - subsidiary - Gift - Circular transaction - avoid tax - Madras High Court - Taxscan
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]
December 12, 2020
deemed dividend - assessed - Taxscan
Madras HC affirms Deemed Dividend to be assessed in the hands of the Shareholder and not in the hands of the Firm [Read Judgment]
October 5, 2020
SEZ - separate dust particles - manufacture - sieving - Taxscan
Activity of sieving to separate dust particles is ‘manufacture’ under the SEZ Act, 2005: Madras HC [Read Order]
August 10, 2020
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