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Provisions of Deemed Dividend would not apply if Assessee is neither Share Holder nor Beneficial Share Holder in Company: ITAT Mumbai
In a significant ruling, M/s. Om Siddivinayak Creations Pvt Ltd v. ITO, the division bench of the ITAT Mumbai held that the section 2(22)(e) of the...
![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]](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]")