The provision for dividend made in the accounts or the ...

Board's Dividend Proposal Isn't a Declaration; Assessment u/s 153A Declared Invalid.

December 16, 2014

Case Laws Income Tax AT

The provision for dividend made in the accounts or the recommendation of the Board of Directors regarding the proposed dividend cannot be considered as declaration of dividend. - Assessment u/s 153A is not valid - AT

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The provision for dividend made in the accounts or the ...

Board's Dividend Proposal Isn't a Declaration; Assessment u/s 153A Declared Invalid.

December 16, 2014

Case Laws Income Tax AT

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