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Supreme Court of India
Assessment Proceedings cannot be Re-Open on the basis of Audit Objection, rules SC [Read Judgment]
‘Audit Objection’ cannot be construed as ‘Information’ within the meaning of Section 19 of the Bihar Finance Act, 1981. The Supreme Court of...
Payment Received by an HUF is ‘Deemed Dividend’ if one of its member is Shareholder with Substantial Interest: SC [Read Judgment]
The two judge bench of Supreme Court of India yesterday held that, payments received by Hindu Undivided Family (HUF) is considered as deemed dividend within the meaning of Section 2(22)(e) of the...
![Payment Received by an HUF is ‘Deemed Dividend’ if one of its member is Shareholder with Substantial Interest: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-Tax-Scan.jpg "Payment Received by an HUF is ‘Deemed Dividend’ if one of its member is Shareholder with Substantial Interest: SC [Read Judgment]")
Writ Petition challenging Sec 148 Notice is maintainable before the High Court: Supreme Court [Read Order]
The Supreme Court recently, remanded the writ petitions dismissed by the High Courts on ground that such petitions are not maintainable before the Court by pointing out the Apex Court decision in...