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Income Tax | Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC

2 Oct 2026 · 2 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Bombay High Court held Portuguese Civil Code does not split registered shareholding or voting rights between spouses for Section 2(22)(e) deemed dividend. The post Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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