Resident shareholder of a non-resident company doing business in Indian States- Reductions in capital- Payment received by shareholder in Br. India- Whether dividend liable to tax- Decision that the definition of `Company` in Sec. 2 (6) should be amended so as to embrace a company registered in Indian States and so long as that is not done such payments cannot be treated as dividends. Mahlaxmi Mills Ltd. Bhavnagar.
| Department | Central Board Of Revenue |
| Branch | Income Tax Advisers |
| From Year / Date (YYYY-MM-DD) |
1939 |
| To Year / Date (YYYY-MM-DD) |
1939 |
| Identifier | PR_000000649102 |
| File No. | Progs., Nos. VI-94-I.T., 1939(B) |
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