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![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]")
No Deemed Dividend If Assessee was not a Shareholder at the Time of Advance: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that deemed dividend cannot be applied when the assessee was not a shareholder at...
![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]](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...
