Tax planning versus Tax Avoidance - distribution of dividend, ...
High Court Upholds Legitimate Tax Planning: Dividend Distribution Before Share Sale Not Deemed a Sham Transaction.
September 27, 2012
Case Laws Income Tax AT
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 device or sham transaction - HC
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