deemed dividend cases in favour of assessee

• The Income-Tax Act, 1995

...(a) is received or is deemed to be received in India in such year by or on beha...of the Fourth Schedule. 8. Dividend income. 8. Dividend income 1[For the purposes of iinclusion in the total income of an assessee,-. (a) any dividend] declared by a company or dist...Section 11 not to apply in certain cases 2. 1[13. Section 11 not to apply in certain cases ... income received by or accruing to or in favour of him beneficially, and shall be liable to assess...

• The Railway Passenger Fares Act, 1957

...(3) It shall be deemed to have come into force on the 1st day of April, 1...(c) "assessee" means a person by whom wealth-tax or any other su... of Commissioner respecting specified areas, cases or persons. 1*[8A. Power of Commissioner respectin...) the possession of, any of his assets in favour of any other person, such charge or transfer shall... provided and which has not declared any dividend on its equity capital in respect of that year, the...

• The Wealth-Tax Act, 1957

...(3) It shall be deemed to have come into force on the 1st day of April, 1...(c) "assessee" means a person by whom wealth-tax or any other su... of Commissioner respecting specified areas, cases or persons. 1*[8A. Power of Commissioner respectin...) the possession of, any of his assets in favour of any other person, such charge or transfer shall... provided and which has not declared any dividend on its equity capital in respect of that year, the...

• The Companies (Profits) Surtax Act, 1964

...2[(1A)] assessee " means a person by whom surtax or any other sum o... has been made, any amount paid or deemed to have been paid towards the provisional assessme...(5) In such cases and under such circumstances as may be, prescribed... other modification in respect of surtax in favour of any class of assessees or in regard to the whol...(viii) income by way of dividends from an Indian company or a company which has made...

• The Estate Duty Act, 1953

... or burden for his own benefit, shall be deemed to have been a disposition made by that person, an... been a disposition made by the deceased in favour of the person for whose benefit the debt or right ... being shares entitled to a fixed rate of dividend, whether with or without a further right to partic... incorporated outside India in certain cases. Where a company incorporated outside India which ... references therein to the option of the assessee had been references to the option of the accountab...