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A Turning Point in Shareholder Locus under IBC: From Park Energy to Balkishan Shrikisan Baldawa
The Insolvency and Bankruptcy Code, 2016 (IBC), was enacted to consolidate India’s insolvency framework, prioritising creditor rights, speedy...
![Mere Shareholder Status Bars Appeal u/s 61: NCLAT Upholds NCLT Admission of CIRP on Corporate Guarantees [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108449-nclat-corporate-guarantees-taxscan.webp "Mere Shareholder Status Bars Appeal u/s 61: NCLAT Upholds NCLT Admission of CIRP on Corporate Guarantees [Read Order]")
![No Penalty for Non-Filing of BEN-2: MCA Accepts Explanation as Foreign Shareholder Dissolved Before SBO Compliance Window [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105433-penalty-non-filing-of-ben-2-ben-2-mca-foreign-shareholder-taxscan.webp "No Penalty for Non-Filing of BEN-2: MCA Accepts Explanation as Foreign Shareholder Dissolved Before SBO Compliance Window [Read Order]")
![Minor Shareholder Entitled to ERP Access despite Engagement with Rival Company Accused of Poaching Employees: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/250x150_2094695-nclat-shareholder-new-delhi-taxscan.webp "Minor Shareholder Entitled to ERP Access despite Engagement with Rival Company Accused of Poaching Employees: NCLAT [Read Order]")
![Relief to Reliance Motors: ITAT holds Loan to Non-Shareholder Not a Deemed Dividend [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/250x150_2051072-reliance-motors-itat-non-shareholder-taxscan.webp "Relief to Reliance Motors: ITAT holds Loan to Non-Shareholder Not a Deemed Dividend [Read Order]")
ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘F’, has dismissed the Revenue’s appeal against the deletion of an addition made under Section 2(22)(e) of the Income Tax Act, ruling that the...
![ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050294-itat-itat-delhi-business-advances-taxscan.webp "ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]")
“Deemed Dividend” Not Applicable to Payment by Company on behalf of Shareholder for Purchase Property as a Stop Gap Arrangement subsequently Re-paid: ITAT [Read Order]
The Chennai Income Tax Appellate Tribunal ( ITAT ) has recently held that deemed dividend would not be applicable to payment by company on behalf of shareholder for purchase property as a stop gap...
![“Deemed Dividend” Not Applicable to Payment by Company on behalf of Shareholder for Purchase Property as a Stop Gap Arrangement subsequently Re-paid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Deemed-Dividend-Payment-Shareholder-Purchase-Property-Gap-Arrangement-Re-paid-ITAT-Income-Tax-Tax-Taxscan.jpg "“Deemed Dividend” Not Applicable to Payment by Company on behalf of Shareholder for Purchase Property as a Stop Gap Arrangement subsequently Re-paid: ITAT [Read Order]")
![No TDS deductible as Inter-Corporate Deposit not a Deemed Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/TDS-TDS-deductible-Inter-Corporate-deposit-deemed-dividend-ITAT-Techxmedia.jpg "No TDS deductible as Inter-Corporate Deposit not a Deemed Dividend: ITAT [Read Order]")
SEBI notified Issue of Capital And Disclosure Requirements (Second Amendment) Regulations, 2020 [Read Notification]
The Security and Exchange Board of India (SEBI) on Monday notified the Issue of Capital And Disclosure Requirements (Second Amendment) Regulations, 2020, whereby new proviso has been inserted which...
![SEBI notified Issue of Capital And Disclosure Requirements (Second Amendment) Regulations, 2020 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/06/SEBI-Capital-Disclosure-Requirements-Taxscan.jpeg "SEBI notified Issue of Capital And Disclosure Requirements (Second Amendment) Regulations, 2020 [Read Notification]")
![Bonus allocated to Policyholders is not Taxable as Income from Insurance Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Bonus-Policyholders-Insurance-Company-Taxscan.jpg "Bonus allocated to Policyholders is not Taxable as Income from Insurance Company: ITAT [Read Order]")