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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Tax on distributed income to shareholders u/s 115QA - Buy back ...

Income Tax

November 25, 2019

Tax on distributed income to shareholders u/s 115QA - Buy back of shares - availability of appellate remedy - an appeal would be maintainable against the determination of liability under Section 115QA - petition under Article 226 of the Constitution dismissed.

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You may also like:

  1. Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification

  2. Amendment of section 115QA. - tax on distributed income to shareholders. - “distributed income” shall mean the consideration paid by the company on buy-back of shares as...

  3. Draft Rules for prescribing the manner of determination of amount received by the company in respect of share - section 115QA of the Income-tax Act, 1961 - Notification

  4. Companies (Share Capital and Debentures) Second Amendment Rules, 2016 - where all members of a company agree, the offer for buy-back may remain open for a period less...

  5. The interpretation of the provisions of Section 115QA, particularly whether it applies to the company's capital reduction scheme completed before June 1, 2016. - The...

  6. Gain on sale of shares - capital gains or business income - buy back of shares by the borrowers - the object of trading in shares was lacking in as much as the financial...

  7. Addition towards undisclosed income being write back of redeemable non cumulative preference shares - write back of preference share capital cannot be taxed u/s 28(iv)...

  8. Gains arising on buy-back of shares taxable u/s 46A or under section 45 - “Transfer” in section 46A - section 45 and section 46A operate in different fields. Section 45...

  9. Expenses incurred for buy back of shares are revenue expenses because there is no permanent change in the capital structure of the company, nor a benefit of enduring...

  10. Adjustment arrived by TPO in respect of notional interest - buyback of shares - assessee had given justification of the buy-back price by pointing-up the NAV of the...

 

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