![Loans from Sister Concern Treated as Deemed Dividend u/s 2(22)(e): ITAT Deletes Addition, Treating It as Business Current Account with Interest Repayment [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089037-itat-ahmedabad-loans-interest-repayment-taxscan.webp "Loans from Sister Concern Treated as Deemed Dividend u/s 2(22)(e): ITAT Deletes Addition, Treating It as Business Current Account with Interest Repayment [Read Order]")
Loans from Sister Concern Treated as Deemed Dividend u/s 2(22)(e): ITAT Deletes Addition, Treating It as Business Current Account with Interest Repayment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of deemed dividend under section 2(22)(e) of Income Tax...
![Dividend Paid to IFC Exempt from Dividend Distribution Tax Under Overriding Immunity of IFC Act, 1958: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050593-dividend-paid-to-ifc-exempt-ifc-exempt-from-dividend-distribution-dividend-distribution-tax-taxscan.webp "Dividend Paid to IFC Exempt from Dividend Distribution Tax Under Overriding Immunity of IFC Act, 1958: ITAT [Read Order]")
![Claim u/s 80M of Income Tax Act Allowable when Deduction of Amount was Equal to Dividend Distributed within Due Date:Â ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-ITAT-Kolkata-Dividend-Distributed-Income-Tax-Act-Section-80M-of-Income-Tax-Act-Taxscan.jpg "Claim u/s 80M of Income Tax Act Allowable when Deduction of Amount was Equal to Dividend Distributed within Due Date:Â ITAT [Read Order]")
![Payment to NRI for Buy-Back of Shares not Dividend, No TDS u/s 195: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-Payment-to-NRI-NRI-Buy-Back-of-Shares-Shares-Dividend-TDS-ITAT-taxscan.jpg "Payment to NRI for Buy-Back of Shares not Dividend, No TDS u/s 195: ITAT [Read Order]")
SEBI Amends Mutual Funds Regulations to Include Transfer of Dividend and Redemption Proceeds [Read Notification]
The Securities and Exchange Board of India( SEBI ) has amended the SEBI (Mutual Funds) (Third Amendment) Regulations, 2022 wherein the Board has included provisions for the transfer of dividend and...
![SEBI Amends Mutual Funds Regulations to Include Transfer of Dividend and Redemption Proceeds [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/11/SEBI-Mutual-Funds-Regulations-Dividend-and-Redemption-Proceeds-taxscan.jpg "SEBI Amends Mutual Funds Regulations to Include Transfer of Dividend and Redemption Proceeds [Read Notification]")
Budget 2020: Proposal for 100% Tax Exemption for Foreign Sovereign Wealth Fund Investments in India.
Finance Minister Nirmala Sitharaman proposed a 100% tax exemption for the Sovereign Wealth Fund of foreign governments. "In order to incentivize the investment by the Sovereign Wealth Fund of foreign...
Share Purchase as per Order of Company Court constitute Dividend, not Capital Gain: Madras High Court dismisses Cognizant's Plea [Read Judgment]
The Madras High Court has held that the shares purchased pursuant to the order of Company Court would not amount to capital gain and rather to be treated as a dividend. The assessee, engaged in the...
![Share Purchase as per Order of Company Court constitute Dividend, not Capital Gain: Madras High Court dismisses Cognizants Plea [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Cognizant-Taxscan.jpg "Share Purchase as per Order of Company Court constitute Dividend, not Capital Gain: Madras High Court dismisses Cognizants Plea [Read Judgment]")
Remuneration to Director who is a CA due to Experience which has no bearing on his Shareholding, is not 'Dividend': ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the remuneration paid to Director of company, who is an experienced Chartered Accountant in commensuration with his experience...
![Remuneration to Director who is a CA due to Experience which has no bearing on his Shareholding, is not Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/CA-Firm-Remuneration-Taxscan.jpg "Remuneration to Director who is a CA due to Experience which has no bearing on his Shareholding, is not Dividend: ITAT [Read Order]")
![Delhi High Court upholds Provisions relating to Tax on Dividend above 10 lakhs [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/01/Service-Tax-Delhi-High-Court-Taxscan.jpg "Delhi High Court upholds Provisions relating to Tax on Dividend above 10 lakhs [Read Judgment]")