Treatment of dividend stripping transactions as sham or bogus - ...

Dividend Stripping Deemed Sham u/s 94(7) of Income Tax Act; Transferor Retains Official Shareholder Status Pending Book Change.

January 15, 2015

Case Laws Income Tax HC

Treatment of dividend stripping transactions as sham or bogus - Section 94(7) - until change by registration is effected in the books of the company, the transferor continues to be the holder of the shares. - HC

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Treatment of dividend stripping transactions as sham or bogus - ...

Dividend Stripping Deemed Sham u/s 94(7) of Income Tax Act; Transferor Retains Official Shareholder Status Pending Book Change.

January 15, 2015

Case Laws Income Tax HC

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