Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (8) TMI 85 - HC - Income Tax"1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) thereby directing the Income-tax Officer to adjust the deduction under section 80K/80M of the Income-tax Act, 1961, against the dividend income before arriving at the gross total income of the assessee? - 2. Whether, on the facts and in the circumstances of the case, the directions of the Tribunal are not against the specific provisions of section 80A of the Income-tax Act?" - both the questions are answered in the negative, i.e., in favour of the Revenue and against the assessee.
|