1993 (2) TMI 96

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Nos 2646, 2647, 2648 of 1977. - -
Income Tax
Intercorporate Dividends
B. P. JEEVAN REDDY AND N. VENKATACHALA JJ. For the Appellant : B. B. Ahuja, Senior Advocate ( Anil Srivastava and P. Pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is court in Distributors (Baroda) P. Ltd. v. Union a India [1985] 155 ITR 120. Indeed, the same result follows from section 80AA introduced by the Finance (No. 2) Act, 1980, with retrospective effect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X