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![Company granting Bonus to Employees or Shareholder entitled to Tax benefits: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Bonus-Tax-Benefit-Shareholder-ITAT-Employee-Taxscan.jpg "Company granting Bonus to Employees or Shareholder entitled to Tax benefits: ITAT [Read Order]")
Company granting Bonus to Employees or Shareholder entitled to Tax benefits: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the company which is granting bonuses to its employees or shareholders is entitled...
![No Deemed Dividend If Assessee was not a Shareholder at the Time of Advance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/08/Deemed-Dividend-Taxscan.jpg "No Deemed Dividend If Assessee was not a Shareholder at the Time of Advance: ITAT [Read Order]")
![Firm, not a Shareholder in Pvt Company can’t be Taxed for Deemed Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Firm, not a Shareholder in Pvt Company can’t be Taxed for Deemed Dividend: ITAT [Read Order]")
![S. 56 not applicable in the absence of any Disproportionate Allotment of Shares to Existing Shareholders: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Wrong-Name-ITAT-Taxscan.jpg "S. 56 not applicable in the absence of any Disproportionate Allotment of Shares to Existing Shareholders: ITAT [Read Order]")
Provisions of Deemed Dividend do not attract If Recipient is not a Shareholder: SC Upholds Delhi HC decision [Read Order]
A two-judge bench of the Supreme Court has upheld the order of the Delhi High Court wherein the Court observed that section 2(22)(e) of the Income Tax Act, 1961 would not attract in a case where the...
![Provisions of Deemed Dividend do not attract If Recipient is not a Shareholder: SC Upholds Delhi HC decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "Provisions of Deemed Dividend do not attract If Recipient is not a Shareholder: SC Upholds Delhi HC decision [Read Order]")
Foreign Business Tour by a Non-Employee Director/Shareholder of a Company is not Taxable as Perquisite: ITAT Delhi
In Mrs. Kinty Suri v. ITO, the Delhi ITAT held that foreign visits by a non-employee Director and shareholder for the purpose of business of company is not a perquisite within the meaning of section...
