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2006 (8) TMI 227 - ITAT AHMEDABAD-D
Extract:
.......able to assessee against that and can be deducted from the dividend income in view of another decision of the Bombay High Court in the case of CIT v. Maganlal Chaganlal (P.) Ltd. 2006 284 ITR 663 and also in view of Lalsons Enterprise s case. We, therefore, reject this contention of the assessee, as well. 19. In the result, the appeal is dismissed.