Denial of deduction u/s 80M on the ground that dividend was ...

Deduction u/s 80M allowed despite dividend distribution tax; Section 115-O doesn't invalidate claim for the relevant year.

May 10, 2014

Case Laws Income Tax AT

Denial of deduction u/s 80M on the ground that dividend was subject to dividend distribution tax (DDT) - provisions of section 115-O will not negate the assessee’s claim for deduction u/s 80M in the year - AT

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Denial of deduction u/s 80M on the ground that dividend was ...

Deduction u/s 80M allowed despite dividend distribution tax; Section 115-O doesn't invalidate claim for the relevant year.

May 10, 2014

Case Laws Income Tax AT

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