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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>Inter-corporate dividend deduction allows domestic companies to deduct passed-on dividends if distributed before return filing.</h1> Deduction under Section 80M permits a domestic company to deduct dividend income received from domestic companies, foreign companies, or business trusts to the extent that such dividends are distributed to shareholders on or before the prescribed due date, with the deduction limited to the lesser of dividend received and dividend distributed and subject to a prohibition on duplicate deduction across previous years.

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