Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

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

Case Laws     Income Tax

January 15, 2015

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

View Source

 


 

You may also like:

  1. Loss arising in the course of dividend stripping transaction before the introduction of claim u/s.94(7) w.e.f. 1.4.2002 cannot be disallowed; dividend stripping...

  2. MAT - Addition of Book Profits u/s 115JB – Dividend Stripping u/s 94(7) - The Explanation (f) of Section 115JB was clearly applicable in case of the appellant - AT

  3. CIRP - Preferential Transactions or not - related transaction or not - Transaction within look bak period - such transactions are carried with intent to defraud...

  4. Change of policy - Restriction of Letter of Permission – Constitutional Validity of para 7 of Appendix 14IC of Exim policy – Curtailment of period of licence – Change of...

  5. The circular addresses the disclosure requirements for Foreign Portfolio Investors (FPIs) regarding material changes and obligations. Amendments to SEBI regulations...

  6. Treatment to loss - Where purchase and sale of shares were done through cheques, which were not encashed, so that there was no movement of funds, the transactions being...

  7. Addition u/s 68 as accommodation entries - long term capital gain on sale of shares as sham/bogus transaction - Mere suspicion cannot be a ground for treating the...

  8. Section 7 application rejected as barred by Section 10A of IBC. Supreme Court held no bar in amending pleadings or filing additional documents u/s 7, but present case...

  9. Addition u/s 94A - transactions with persons located in notified jurisdictional area - We note with the able assistance of both the parties that the CIT(A) has nowhere...

  10. Disallowance of capital loss – Genuineness of the transaction - Merely because the transaction is between the relatives, it, per se, cannot be said to be sham or bogus...

  11. Tax planning versus Tax Avoidance - distribution of dividend, prior to sale of its shares by the assessee, even though tax advantageous cannot be termed as a colourable...

  12. Penalty u/s 271(1)(c) - wrongful claim of lower LTCG - Disallowance u/s 94(7) - Dividend Striping - proof of bonafied mistake - ITAT deleted the penalty - Since the...

  13. Addition for no TDS on Deemed dividend u/s 2(22)(e) - whether the amounts given the directors are for the business purpose? - the ledger account of the said directors...

  14. Classification of supply - supply of services - business of leasing of pallets, crates and containers - interstate movement of goods between the Units of the appellant...

  15. Dividends were declared on 25.11.2005 and received by the assessee on 29.11.2005 itself - the shares resulted in a loss were sold by the assessee after enjoying the...

 

Quick Updates:Latest Updates