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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Deemed dividend treatment for debenture distributions: company taxed under DDT while shareholders remain exempt.</h1> Distribution of debentures, debenture stock, deposit certificates or bonus shares to preference shareholders is treated as deemed dividend only to the extent of the company's accumulated profits, whether capitalized or not; such deemed dividend is chargeable in the hands of the company under the corporate dividend tax regime and attracts Dividend Distribution Tax, while it is exempt in the hands of the shareholder.

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