Tag: beneficial owner
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be treated to be an income of the shareholders. In a recent judgment, Hon’ble High Court has held that shareholders of the company are only owners of the shares …
The Companies (Significant Beneficial Owners) Amendment Rules, 2024. MCA amends Form No. BEN-2 Return to the Registrar under section 90 MINISTRY OF CORPORATE AFFAIRSNOTIFICATION New Delhi, the 15th July, 2024. G.S.R 404(E).—In exercise of the powers conferred by section 90 read with sub-sections (1) and (2) ofsection 469 …
No deemed dividend u/s 2(22)(e) when assessee not the beneficial owner of shares. Issue pending before larger bench of Supreme Court was not relevant – High Court ABCAUS Case Law Citation: ABCAUS 2835 (2019) (03) HC Important Case Laws Cited/relied upon by the parties Universal Medicare National Travel …
