Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court rulings before June 18, 1980, affect tax deduction calculations u/s 80M, per Finance Act Section 44.</h1> Section 44 of the Finance (No. 2) Act, 1980, addresses cases where the Supreme Court, prior to June 18, 1980, ruled on an appeal or reference concerning an assessee's tax assessment for a specific year. If the Court determined that the deduction under section 80M should be calculated differently from the method outlined in section 80AA of the Income-tax Act (as amended by section 12 of the 1980 Act), then section 80AA will not apply to that assessee's assessment for the specified year.
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