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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...
![Madras HC allows deduction on Legal Fee and Professional Indemnity Insurance Expenses [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Madras-High-Court-Tax-Scan-1.jpg "Madras HC allows deduction on Legal Fee and Professional Indemnity Insurance Expenses [Read Judgment]")
![No Penalty when the Assessee makes an Untenable Claim on the advice of Professional and later offers Income to Tax: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "No Penalty when the Assessee makes an Untenable Claim on the advice of Professional and later offers Income to Tax: Madras HC [Read Judgment]")
![Exemption u/s 54F can be availed in respect of more than one flats if they are in same address: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Tax-Exemptions-Tax-Scan.jpg "Exemption u/s 54F can be availed in respect of more than one flats if they are in same address: Madras HC [Read Judgment]")