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        F. Acts / Amendment Acts

        Section 10 - Amendment of Section 80M

        Finance Act, 1968
        Chapter III
        INCOME-TAX

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        Section 80M amendment removes the phrase 'received by it', narrowing receipt based tax wording under income tax rules. Amendment to Section 80M deletes the specific words 'received by it' from sub section (1), excising that textual qualifier wherever it occurs and thereby altering the provision's receipt based wording for tax recognition.
                          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.

                              Section 80M amendment removes the phrase 'received by it', narrowing receipt based tax wording under income tax rules.

                              Amendment to Section 80M deletes the specific words "received by it" from sub section (1), excising that textual qualifier wherever it occurs and thereby altering the provision's receipt based wording for tax recognition.


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