present decision,
extending the tax treaty protection to the company paying dividends, in respect
of dividend tax distribution tax, appears to be a solitary decision ... tax. The nomenclature given to
levy tax u/s 115-O of the Act, is tax on distributed profits is in fact tax on dividend
dividend, Sh. Anshuman Magazine would have got the majority
share of the dividend and the company would also have to pay dividend
distribution tax ... would be evident from the tabular chart hereunder:
Assessment year Dividend Paid Dividend distribution tax paid
additional Income-tax, called a tax on distributed proits on
any amount declared, distributed or paid by the Company by way of
dividend. The charge ... required to pay tax on gross dividends, but now the company pays the
tax on the dividend amount net of taxes. Similarly, in case
additional income-tax is charged
on profits declared, distributed or paid. This tax which is referred to as a tax
on distributed profits is what ... additional income tax is charged on the profits declared distributed
and/or paid. This tax which is referred to as tax on distributed profits means
additional income-tax is charged
on profits declared, distributed or paid. This tax which is referred to as a tax
on distributed profits is what ... additional income tax is charged on the profits declared distributed
and/or paid. This tax which is referred to as tax on distributed profits means
additional income-tax is charged
on profits declared, distributed or paid. This tax which is referred to as a tax
on distributed profits is what ... additional income tax is charged on the profits declared distributed
and/or paid. This tax which is referred to as tax on distributed profits means
additional income-tax is charged
on profits declared, distributed or paid. This tax which is referred to as a tax
on distributed profits is what ... additional income tax is charged on the profits declared distributed
and/or paid. This tax which is referred to as tax on distributed profits means
additional income-tax is charged
on profits declared, distributed or paid. This tax which is referred to as a tax
on distributed profits is what ... additional income tax is charged on the profits declared distributed
and/or paid. This tax which is referred to as tax on distributed profits means
additional income-tax is charged
on profits declared, distributed or paid. This tax which is referred to as a tax
on distributed profits is what ... additional income tax is charged on the profits declared distributed
and/or paid. This tax which is referred to as tax on distributed profits means
additional income-tax is charged
on profits declared, distributed or paid. This tax which is referred to as a tax
on distributed profits is what ... additional income tax is charged on the profits declared distributed
and/or paid. This tax which is referred to as tax on distributed profits means
