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Central Government Act Section 80M(1) in The Income- Tax Act, 1995
(1) Where the gross total income
Central Government Act
made or allowed under any section (except section 80M) included in this Chapter under the heading" C.- Deductions in respect
Central Government Act
Income Tax Act 1961 Sections 80M(1) and 80AA:
Income by way of inter-corporate dividends-Deduction-
Whether ... Such income by way of dividends'-Meaning of-Section
80M Income Tax Act 1961.
HEADNOTE:
The earliest provision granting exemption
Supreme Court of India
Sections 85A & 80M-
Whether rebate of imcome tax admissible on the amount of
divident received by the assessee company ... under
Chapter VIA or under s. 280. O Section 80M is the new
section which corresponds to the repealed
Supreme Court of India
80M, 80N, 80- 0, 80P, 80Q, 80R, 80S and 80T was substituted by the Finance
Central Government Act
particular assessment year, held that the deduction under section 80M is to be allowed in a manner different from that
Central Government Act
80AA. 2[ Computation of deduction under section 80M Where any deduction is required to be allowed under section ... 80M in respect of any income by way of dividends from a domestic company which is included in the gross
Central Government Act
charging the profits under the Surtax Act. Section 80M of the
Income-tax Act provides for deduction in respect ... included in the taxable income. The language of section 80M itself is
that, "in computing the total income
Karnataka High Court
dividend income
be taken for deduction under section 80M ?"
2.
Facts insofar as they are relevant for answering the aforesaid ... year in question, the assessee claimed deduction
under section 80M at the rate of 60 per cent of gross dividend
Madhya Pradesh High Court
computing the business income. While granting relief under section 80M
of the Income-tax Act, 1961 (hereinafter referred ... raised an
additional ground that the relief under section 80M of the Act should
have been granted on the gross
Madras High Court
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