1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Court rules on relief under section 80M based on gross dividends, addresses related expenditure</h1> The High Court of Delhi held that relief under section 80M should be allowed with reference to gross dividends without considering related expenditure. ... Intercorporate Dividends, Special Deduction The High Court of Delhi held that relief under section 80M should be allowed with reference to gross dividends without considering related expenditure. The court noted an amendment to the Income-tax Act and stated that if the new provision is held ultra vires, the assessee can seek review. The court also mentioned that the deduction from gross dividend for expenditure must be determined by the Tribunal.
TaxTMI 
TaxTMI 
