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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Grossing up of dividend requires increasing declared dividend so post-tax receipts equal net distributed profits.</h1> Dividends, as reduced by the amount under subsection (1A) (the net distributed profits), must be increased to an amount which, after reduction of tax at the rate in subsection (1), equals the net distributed profits; an exception excludes dividends falling under clause (e) of clause (22) of section 2 from this grossing-up requirement.

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