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<h1>Supreme Court Rules on Double Taxation of Dividend Income</h1> The Supreme Court allowed the appeal in a case concerning double taxation of dividend income from a company. It held that taxing the same amount in the ... Question of double taxation must be decided having regard to who the assessee is. If the assessee is different, the question of double taxation would not arise - Whether, addition tax paid on dividend when distributed to share holders and thereafter further tax on it amounts to double taxation - Held, no The Supreme Court allowed the appeal in a case involving double taxation of dividend income from a company called BMS Private Limited. The court held that taxing the same amount in the hands of the company and the shareholder did not amount to double taxation because the character of the amount changed when it became the income of the shareholder. The judgment and order under appeal were set aside, and the writ petition filed by the respondents in the High Court was dismissed.
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