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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for inter-corporate dividends limited to dividends distributed by the recipient company on or before the return due date.</h1> Previously, Section 80M permitted a deduction for inter-corporate dividends where a domestic company's income included dividends from another domestic company; the deduction was limited to the amount not exceeding the dividend distributed by the recipient company on or before the due date for filing the return, and could be claimed only once for the distributed amount. 'Due date' was defined as the date for furnishing the return of income.

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