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of <h1>High Court directs Tribunal to refer interest apportionment & section 80M deduction questions.</h1> <h3>Commissioner Of Income-Tax Versus Kabir Dass Investment Limited</h3> Commissioner Of Income-Tax Versus Kabir Dass Investment Limited - [1989] 180 ITR 409 The High Court of Delhi delivered a judgment in response to a petition under section 256(2) of the Income Tax Act, 1961 for the assessment year 1981-82. The Commissioner sought reference of two questions of law to the court, related to interest paid on loans and deduction under section 80M. The Tribunal was directed to refer these questions to the court. The questions pertained to the apportionment of interest between business income and dividend income, and the consideration of gross dividend income for deduction under section 80M.
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