[aaykarbhavan] Co. is liable to DTT only on dividend approved in AGM and not on dividend proposed by board of directors

 

Co. is liable to DTT only on dividend approved in AGM and not on dividend proposed by board of directors

February 16, 2015[2015] 54 taxmann.com 135 (Kolkata - Trib.)

IT : Provision for dividend made in accounts or recommendation of board of director regarding proposed dividend can not be considered as declaration of dividend

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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