Two Certainties
Latest · 17 August 2026
GST and IBC Overlap: The Delhi High Court Takes a Prudent View
I. Introduction The Delhi High Court, in its recent judgment of Kanwal Chaudhary v IBBI & Ors held that when an advocate – registered under the…
ABC of IBC
Latest · 3 July 2026
PMLA v IBC: The NCLAT Invokes Ganges and National Interest
The National Company Law Appellate Tribunal, New Delhi (‘NCLAT’) in Value Wise Consultancy Private Limited v The Deputy Director, Directorate of Enforcement had to decide that…
Visualaw
Latest · 17 August 2026
GST and IBC Overlap
Full of Law
Latest · 9 February 2026
GST Council | Anatomy of a Constitutional Body | Perspective of a Tax Lawyer
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Quiz Archive
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Every past question, still open.
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About Me

DDT

14 May 2024
Dividend Distribution or Reduction of Share Capital: DDT’s Long Shadow on Cognizant

Dividend Distribution Tax (‘DDT’) – abolished in April 2020 - was one of the most contested taxes in India as it taxed dividends in hands of companies which distributed dividends. Making companies liable to pay dividend…

Dividend Distribution or Reduction of Share Capital: DDT’s Long Shadow on Cognizant