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![Deemed Dividend can only be Assessed in the Hands of Registered Shareholders, Company cannot be assessed: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Deemed Dividend can only be Assessed in the Hands of Registered Shareholders, Company cannot be assessed: Madras HC [Read Judgment]")
Deemed Dividend can only be Assessed in the Hands of Registered Shareholders, Company cannot be assessed: Madras HC [Read Judgment]
In a significant ruling, the division bench of the Madras High Court held that the registered shareholders for whose benefit the money was advanced...
![Advance Paid for Subscription of Shares is not ‘Deemed Dividend’: ITAT Hyderabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Sale-of-Shares-Tax-Scan.jpg "Advance Paid for Subscription of Shares is not ‘Deemed Dividend’: ITAT Hyderabad [Read Order]")
![No TDS on Deemed Dividend to a concern in which Shareholder of Assessee Company is a member as Partner: Rajasthan HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "No TDS on Deemed Dividend to a concern in which Shareholder of Assessee Company is a member as Partner: Rajasthan HC [Read Judgment]")
Payment Received by an HUF is ‘Deemed Dividend’ if one of its member is Shareholder with Substantial Interest: SC [Read Judgment]
The two judge bench of Supreme Court of India yesterday held that, payments received by Hindu Undivided Family (HUF) is considered as deemed dividend within the meaning of Section 2(22)(e) of the...
![Payment Received by an HUF is ‘Deemed Dividend’ if one of its member is Shareholder with Substantial Interest: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-Tax-Scan.jpg "Payment Received by an HUF is ‘Deemed Dividend’ if one of its member is Shareholder with Substantial Interest: SC [Read Judgment]")