Deemed Dividend Cannot Be Taxed In The Hands Of Non-Sharehol

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that deemed dividends cannot be taxed in the hands of non-shareholders.The bench of Annapurna Gupta (Accountant Member) has...

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Ahmedabad , Gujarat , India , , Aaryavart Infrastructurep Ltd , Ahmedabad Bench , Income Tax Appellate Tribunal , Annapurna Gupta , Accountant Member , Income Tax Act , Aaryavart Infrastructure , Itat , Deemed Dividend , Non Shareholders ,