Dividends were declared on 25.11.2005 and received by the ...

Income Tax

May 19, 2014

Dividends were declared on 25.11.2005 and received by the assessee on 29.11.2005 itself - the shares resulted in a loss were sold by the assessee after enjoying the dividends declared on that - u/s 94, it is a clear case of dividend stripping - AT

View Source

← Previous Next →

Dividends were declared on 25.11.2005 and received by the ...

Income Tax

May 19, 2014

You may also like:

Disallowance of exemption claimed u/s 10(34) on Dividend income - the conditions laid down u/s 115-O to avail the exemption u/s 10(34), is to be complied with at the...

Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. advanced loan to a concern in which he has 25% shares - the assessee company is not a registered holder...

Exemption u/s 54F – Capital Gain - The case of Leena J Shah (2005 (11) TMI 386 - ITAT AHMEDABAD), and not that of Prema P. Shah (2005 (11) TMI 182 - ITAT BOMBAY-J),...

Correct head of income - sale consideration received by the assessee from redemption of preference shares including the premium- capital income or income from other...

Capital gain or salary received - Recognizing the compensation received by the assessee as the share holding of the company - the amount received quivalent to the...

Deduction for accumulation of income to the extent of 15 per cent u/s 11- the donations received by the assessee were of Rs. 2,57,376 which constituted this property and...

Disallowance of set-off u/s 70 of share trading business loss against income from profession - the assessee has been able to substantiate that the shares were purchased...

Addition u/s 56(2)(viib) - income from other sources - share premium received by the assessee - discarding the DCF method of valuation of shares adopted by the assessee...

CENVAT Credit - Duty Free Credit Entitlement (DFCE) certificates - The assessee is eligible for credit of the countervailing duty paid through debit in the DFCE...

Addition on account of share application and share premium money u/s 68 - assessee has received share application and share premium money from eleven investor companies...

Deemed dividend u/s 2(22) - money lent to the assessee was received in the ordinary course of business for fulfillment of business supply through consolidated...

Denial of exemption u/s 10(25)(ii) - filling of return in the abbreviated name - We are of the considered view that ld. CIT (A) has erred in dismissing the rectification...

Exemption u/s 11 and 12 - Amount deployed towards share capital of BARC pursuant to the policy of the Central Government and TRAI recommendations - BARC, being a not for...

PIL - taking away the earlier vested powers to make best judgment assessment - Deletion of the provisions of Section 29(5) from the Goa Value Added Tax Act, 2005 - The...

Addition u/s 2(22) - Deemed dividend - the amount in the nature of capital or not - dividend was declared before liquidation and dividend distribution tax was paid u/s....

Quick Updates: