https://www.taxtmi.com/caselaws?id=58020 The Tribunal upheld the CIT (Appeals) decision to allow a deduction of Rs. 8,19,930 under Section 80-O, including contributions under Sections 35(1)(ii) and 35CCA in total expenses. It directed that only Indian dividend income should be excluded from total receipts, while foreign dividend income should be included. The first ground of the appeal was partly allowed to this extent. en-us Wed, 01 Jan 1992 00:00:00 +0530 Wed, 15 Dec 2010 18:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58020 The Tribunal upheld the CIT (Appeals) decision to allow a deduction of Rs. 8,19,930 under Section 80-O, including contributions under Sections 35(1)(ii) and 35CCA in total expenses. It directed that only Indian dividend income should be excluded from total receipts, while foreign dividend income should be included. The first ground of the appeal was partly allowed to this extent. Case-Laws Income Tax Wed, 01 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58020