estates including all assets to Brooke Bond Estate India
Ltd. Consequently DDT Company received a surplus is Rs.
17,18,081/-over the book value ... assets. The amount
relating to the land of DDT Company was Rs. 19,30,374/ and
that relaung to the T.T. company
Dalapon (Sodium 2,2, dichloropropionate) D-D Mixture DDD (Dichloro Diphenyl Dichloroethane) DDT [a mixture of 1, 1-trichloro-2-bis (p-chlorophenyl) ethane
case of Giesecke & Devrient India Pvt.Ltd. (supra) firstly, was that DDT is a levy on
the dividend distributed by the payer company, being ... Giesecke & Devrient India Pvt. Ltd. (supra)
examined the nature of DDT and observed as under:
"44. The genesis of charge for levy
issue needs to be adjudicated as to whether the
Dividend Distribution Tax [DDT] levied in terms of section 115-0 of the
Act should ... critical issue, which needs to be decided, is as to whether
the DDT is tax on the company or the shareholder since the admissible
surplus
relevant to divulge information with regard to the presence or absence of DDT from the beverages. They wondered as to how the information would ... counsel for Coca-Cola and PepsiCo submitted that small traces of DDT and other pesticides are not harmful to the health of the consumers
Seasonal Workers engaged for a particular period of time in spraying DDT under a Government of India Scheme, have also challenged the process of selection ... streamline the process for selection process for engagement as FW/SFW for DDT Spray Work and also to give due weightage to the period
Mousmi Ddt Chhirkao Karamchari Sangh vs The State Of Bihar on 3 July, 2019
Author: Ashutosh Kumar
Bench: Ashutosh Kumar
IN THE HIGH COURT ... JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13303 of 2019
======================================================
Mousmi DDT Chhirkao Karamchari Sangh
... ... Petitioner/s
Versus
The State of Bihar
... ... Respondent
company was liable for payment of Dividend Distribution Tax (in short
"DDT") u/s.115-O of the Act. The AO has discussed ... Companies Act, 1956,
and thus, the assessee is liable to pay DDT u/s.115-O of the Act, and
thus, rejected arguments
facts apparent on record
do confirm that there was no liability of DDT in this A.Y. i.e. 2010-
11. The action ... raised on account of Dividend Distribution Tax (DDT) and
after the adjustment of refund of Rs. 89,064/- the net demand was raised
Company will
be liable to pay Dividend Distribution Tax (in short 'DDT') @ 20.358%
in accordance with the provision of Section ... Appeal Paper Book, namely, allow the
Respondent-Company to bear DDT and direct the Respondent-
Company to re-value the shares of the Company considering
