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![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]")
No TDS on Deemed Dividend to a concern in which Shareholder of Assessee Company is a member as Partner: Rajasthan HC [Read Judgment]
In the case, CIT Jaipur Vs. M/s. Sunny Developers Pvt. Ltd, the division bench of the Rajasthan High Court categorically held that TDS under section...
![Provisions of Deemed Dividend would not attract when the Credit is result of a Business Transaction, not of Loan or deposit: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Provisions of Deemed Dividend would not attract when the Credit is result of a Business Transaction, not of Loan or deposit: Madras HC [Read Judgment]")
![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]")