June 14, 2019 –
Objective of the Webinar:
To analyse the implications of deeming fiction to charge tax as dividend distribution tax in the hands of company or taxability in the hands of recipient. The webinar shall cover various events which will trigger the taxability as dividend along with few illustrations to understand the implications in a better way. It shall further provide a global perspective towards the phenomenon of deemed dividend along with important judicial precedents to appreciate the revenue's objective.