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of <h1>Net Dividend Receivable Qualifies for Relief under Section 80M: High Court Decision</h1> The High Court of Calcutta held that the assessee was entitled to relief under section 80M of the Income-tax Act, 1961, on the net amount of dividend ... Deduction, Intercorporate Dividends The High Court of Calcutta ruled that the assessee was not entitled to relief under section 80M of the Income-tax Act, 1961, on the gross amount of dividend received from domestic companies, but on the net dividend. This decision was based on the insertion of section 80AA with retrospective effect from April 1, 1968. The Court held in favor of the Revenue, citing section 80AA for the decision. The reference was disposed of without any order as to costs.
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