-based shareholder and the applicability of the India-Mauritius treaty has been a controversial and divisive issue for many years. This … manner. Although India did not have a general anti-avoidance rule (GAAR) when the transaction took place, the tax authorities …-characterization of capital gains as dividends is the first of its kind and seeks to ignore the very form of the transaction …

The study examines the dividend substitution effect of share repurchase decisions of firms in India. According to … analysis of dividends reveals that dividends are not lower in the year of buyback declaration in India. The statistical model … dividend substitution hypothesis, firms use funds ordinarily meant for dividend payment to buy back shares. The yearwise …

The paper outlines to address that why most companies pays significant dividends, given the costs of paying them. In … implications, the study attempts to seek the gap between the various theories and ground realities. The theories of dividend … decisions deliberate various outcomes of a dividend policy followed by a firm. The paper intends to analyze the payout policy …