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Sometimes by just acting happy even though your not, you will suddenly start to feel happy. If you don’t believe me just try it next time you’re feeling blue.
James 9781406537055 1406537055 By Reef and Palm (Dodo Press), Louis Becke 9781406552799 1406552798 Autobiographical Sketches (Dodo Press), Annie Wood Besant 9780806976891 0806976896 Ridiculous Knock-knocks, Chris Tait 9780814619667 0814619665 Strategies for Preaching Paul, Frank J.
No other adjustment like deemed dividend shall be made. Capital gain on distribution of assets to the shareholders is chargeable in his hands in the year in which the assets is distributed to him. Since the dividend is exempt in the hands of shareholders the company is liable to pay dividend distribution tax @ 12.5% 10% surcharge 2% education cess u/s 115O.