![Deemed Dividend u/s 2(22)(e) not applicable on Non-Shareholders: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Deemed-dividend-applicable-Non-Shareholders-ITAT-Taxscan.jpg "Deemed Dividend u/s 2(22)(e) not applicable on Non-Shareholders: ITAT [Read Order]")
Deemed Dividend u/s 2(22)(e) not applicable on Non-Shareholders: ITAT [Read Order]
While upholding the deletion of addition made on the deemed dividend by the CIT(A) Delhi bench of Income Tax Appellate Tribunal held that deemed...
![Genuineness of Transaction needs to prove to invoke Tax Exemption under Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Genuineness-transaction-Tax-Exemption-Income-Tax-ITAT-Taxscan.jpeg "Genuineness of Transaction needs to prove to invoke Tax Exemption under Income Tax: ITAT [Read Order]")
![Third Party Shareholders Renouncing Rights Shares in Favour of the Assessee is Liable to Tax u/s 56(2): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Third-Party-Shareholders-Rights-Shares-Assesse-Liable-to-Tax-ITAT-Taxscan.jpeg "Third Party Shareholders Renouncing Rights Shares in Favour of the Assessee is Liable to Tax u/s 56(2): ITAT [Read Order]")
![Third Party Shareholders Renouncing Rights Shares in Favour of the Assesse is Liable to Tax u/s 56(2): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Third-Party-Shareholders-Shares-Assesse-Tax-ITAT-taxscan.jpeg "Third Party Shareholders Renouncing Rights Shares in Favour of the Assesse is Liable to Tax u/s 56(2): ITAT [Read Order]")
![Appointments / Re-appointments earlier rejected by Shareholders shall be done with Prior Approvals: SEBI [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/01/Appointments-Re-appointments-Shareholders-SEBI-taxscan.jpg "Appointments / Re-appointments earlier rejected by Shareholders shall be done with Prior Approvals: SEBI [Read Notification]")
Requests for effecting Transfer of Securities not to be processed unless Securities held in dematerialized form with Depository: SEBI [Read Notification]
The Securities and Exchange Board of India (SEBI) has notified that the requests for effecting transfer of securities not to be processed unless securities held in dematerialised form with...
![Requests for effecting Transfer of Securities not to be processed unless Securities held in dematerialized form with Depository: SEBI [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/01/Requests-Transfer-of-securities-Securities-Dematerialised-form-Form-Depository-SEBI-Taxscan.jpg "Requests for effecting Transfer of Securities not to be processed unless Securities held in dematerialized form with Depository: SEBI [Read Notification]")
Prior Approval of Shareholders of Listed entity required for material RPTs having threshold less than Rs.1000 cr or 10% of Consolidated Annual Turnover: SEBI
The Securities and Exchange Board of India (SEBI) has decided that the prior approval of shareholders of listed entities required for material-related party transactions (RPTs) having a threshold of...
![Secretarial Compliance Report mandatory for Listed Companies: SEBI [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/05/Secretarial-compliance-report-companies-SEBI-Taxscan.jpg "Secretarial Compliance Report mandatory for Listed Companies: SEBI [Read Notification]")
No Adverse inference to be drawn if Shareholders failed to respond to Notice issued by AO: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench while deleting the addition ruled that no adverse inference to be drawn if shareholders failed to respond to the notice issued by the AO. The...
![No Adverse inference to be drawn if Shareholders failed to respond to Notice issued by AO: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/shareholders-notice-AO-ITAT-Taxscan.jpg "No Adverse inference to be drawn if Shareholders failed to respond to Notice issued by AO: ITAT deletes Addition [Read Order]")
Shares at ‘Face Value’ by Amalgamated Company to Shareholders in pursuance of Scheme of Amalgamation not covered under clause (viib) of Section 56(2): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench ruled that the Shares at ‘face value’ by the amalgamated company to shareholders in pursuance of scheme of amalgamation not covered under...
![Shares at ‘Face Value’ by Amalgamated Company to Shareholders in pursuance of Scheme of Amalgamation not covered under clause (viib) of Section 56(2): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Shares-Face-Value-Shareholders-Amalgamation-Section-562-ITAT-Taxscan-1.jpeg "Shares at ‘Face Value’ by Amalgamated Company to Shareholders in pursuance of Scheme of Amalgamation not covered under clause (viib) of Section 56(2): ITAT [Read Order]")
