Supreme Court Interprets “Beneficial Owner” under Section 2(22)(e) of the Income Tax Act: National Travel Services vs. Commissioner of Income Tax (18 January 2018)

/ Beneficial Owner, Deemed Dividend, Income Tax Act, 1961, Income Tax Act, 1961 with Section 2(22)(e), Judges, Navin Sinha, R.F. Nariman

Supreme Court Interprets Section 2(22)(e) of the Income Tax Act: National Travel Services vs. Commissioner of Income Tax LEGAL ISSUE: Interpretation of “shareholder” and “beneficial owner” under Section 2(22)(e) of the Income Tax Act, 1961. CASE TYPE: Income Tax Law. Case Name: National Travel Services vs. Commissioner of Income Tax, Delhi, VIII Judgment Date: 18 […]

Supreme Court Interprets “Beneficial Owner” under Section 2(22)(e) of the Income Tax Act: National Travel Services vs. Commissioner of Income Tax (18 January 2018) Read Post »