https://www.taxtmi.com/caselaws?id=59835 The Tribunal allowed the department's appeal, emphasizing the correct computation of deductions under section 80M based on net dividend income as per the provisions of section 80AA, despite the availability of deductions under section 57(iii) for dividend income. en-us Thu, 23 Sep 1982 00:00:00 +0530 Sat, 01 Jan 2011 13:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59835 The Tribunal allowed the department's appeal, emphasizing the correct computation of deductions under section 80M based on net dividend income as per the provisions of section 80AA, despite the availability of deductions under section 57(iii) for dividend income. Case-Laws Income Tax Thu, 23 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59835