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of <h1>Foreign Dividend & Interest Tax Not Part of Total Income; Mares Not Plant for Depreciation</h1> <h3>Commissioner Of Income-Tax Versus Nadir Rashid And Another</h3> The High Court of Madhya Pradesh held that tax deducted at source from foreign dividend and interest income outside India is not included in the total ... Income Tax, Interest Income, Tax Deducted At Source, Total Income The High Court of Madhya Pradesh ruled in an income-tax reference case that tax deducted at source outside India from foreign dividend and interest income is not part of the total income assessable under the Income-tax Act. The court also determined that mares are not considered plant for the purpose of depreciation under the Act.
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