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1. Dividend declared but not claimed for more then 7 years - the petitioner is an 81 year old woman who was not aware even about the existence of the shares until recently...

2. Addition on account of unpaid dividends - Cessation of of liability - Additions u/s 41 - Unclaimed dividend transferred to General Reserve - the dividend so declared is...

3. Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not...

4. Levy of VAT - Renting of space - Transfer of Right to use - Though the passive infrastructure of the petitioner are “goods” within the meaning of Article 366(12) of the...

5. This case pertains to the validity of a transfer order u/s 127 of the Income Tax Act, where the petitioner's case was transferred from the Commissioner of Income Tax...

6. Accrual of income in India - Royalty receipts - taxation of revenue from online database of text journal and books as royalty income u/Article 12 of India US DTAA - The...

7. Articles of Association- Restriction on the rights to transfer of shares - the failure of the first respondent company to amend its Articles of Association to give...

8. This case deals with the accrual of income in India from exploration activities and the determination of whether the assessee has a Permanent Establishment (PE) in India...

9. 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....

10. Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

11. Application of Dividend Distribution Tax to Deemed Dividend

12. Set off of deemed dividend against actual dividend paid by certain companies - dividend distribution tax as per section 115-O is in respect of dividend covered u/s...

13. Rectification of register of members by deleting the transfer entry - transfer of shares - the action of challenging the validity of transfer deed dated December 22,...

14. Deemed Dividend - addition of advance salary as deemed dividend - advance was not in the nature of loan and hence cannot be treated as deemed dividend u/s 2(22)(e) - AT

15. TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double...