Search Results for "Deemed Dividend"

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Search Results for "Deemed Dividend"

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High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

27 Apr 2026

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

Supreme Court

Supreme Court Remands Oppression Petition in Share Allotment Dispute Under Sections 397/398 of Companies Act, 1956 — Preference Shareholder's Voting Rights and Validity of Allotments Require Reconsideration. The Court held that the allotments were made in compliance with Section 81(1A) but the High Court failed to properly assess the allegations of oppression, necessitating a fresh hearing by the Company Law Board.

10 May 2019

The appeal arose from a judgment of the Delhi High Court which set aside an order of the Company Law Board (CLB) in a petition under Sections 397 and ...

High Court

Bombay High Court Quashes Process Under Section 127 of Companies Act for Non-Payment of Dividend Due to Pending Dispute Between Shareholder Groups. The court held that the defence under section 127(c) of the Companies Act, 2013, which allows non-payment if there is a dispute regarding the right to receive the dividend, must be considered before issuing process.

22 Apr 2019

The case involves three criminal applications filed by the directors of Man Industries (India) Limited (MIIL) seeking quashing of notices and process ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal's Deletion of Rental Income Addition Upheld. Rental income from property held as stock-in-trade is assessable under 'Income from House Property' and not 'Business Income' as per Section 22 of the Income Tax Act, 1961.

23 Feb 2016

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order dated 27.02.2015 passed by the Income T...

High Court

High Court of Karnataka Quashes Criminal Proceedings Against Directors in Companies Act Case — Lack of Sanction Under Section 447 of Companies Act, 2013. Complaint Filed Without Prior Approval of Central Government or Authorized Body as Required Under Section 439 of Companies Act, 2013, Rendering Proceedings Invalid.

26 Nov 2015

The judgment pertains to a criminal petition filed under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) by ten petitioners who were dir...

High Court

Bombay High Court Sanctions Scheme of Arrangement Involving Gift of Shares and Reduction of Securities Premium Account. The court held that a scheme involving a gift of shares held by a company in another company to its shareholders and a reduction of the securities premium account by the book value of the investment is an arrangement under Section 391(1) of the Companies Act, 1956, and the reduction of the securities premium account does not require compliance with the procedure for reduction of share capital under Sections 100-104 of the Companies Act, 1956 or Section 52 of the Companies Act, 2013.

15 Sep 2015

The petitioner, Indian Seamless Enterprises Limited, filed a petition under Sections 391 to 394 of the Companies Act, 1956 seeking sanction of a schem...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — Depreciation Must Be Computed Before Section 80-IA Deduction. Loan from Shareholder to Company Held Deemed Dividend Under Section 2(22)(e) of Income Tax Act, 1961.

20 Sep 2010

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the assessment y...

High Court

Bombay High Court Dismisses Revenue Appeal on Deemed Dividend Issue Due to Lack of Book Entry and Benefit to Shareholder. Leave Encashment Issue Admitted as Substantial Question of Law Pending Supreme Court Decision on Validity of Section 43B(f).

22 Mar 2010

The appeal by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenged an order of the Income Tax Appellate Tribunal ...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Deduction Under Section 80M Allowed Based on Dividend Distributed Before Due Date.

11 Feb 2010

The petitioner, Godrej Agrovet Limited, a domestic company, filed its return of income for Assessment Year 2003-04 on 27th November, 2003 declaring an...

High Court

Bombay High Court Upholds Assessee in Income Tax Reference on Section 80M Deduction. Deduction under Section 80M is to be computed on gross dividend income without deducting interest and other expenditure incurred for earning such dividend, as per Section 80AA read with Section 80M of the Income Tax Act, 1961.

30 Sep 2005

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal to the Bombay High Court. The ass...

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