https://www.taxtmi.com/caselaws?id=57961 The Tribunal dismissed the appeal, affirming that interest payment should be adjusted against dividend income for the purpose of allowing deduction under section 80M. The judgment extensively analyzed legal principles and precedents, emphasizing the distinction between business income and income from other sources for tax purposes. en-us Sat, 27 Oct 1984 00:00:00 +0530 Wed, 15 Dec 2010 16:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57961 The Tribunal dismissed the appeal, affirming that interest payment should be adjusted against dividend income for the purpose of allowing deduction under section 80M. The judgment extensively analyzed legal principles and precedents, emphasizing the distinction between business income and income from other sources for tax purposes. Case-Laws Income Tax Sat, 27 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57961