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1981 (2) TMI 61 - HC - Income Tax
Extract:
......., in favour of the assessee and against the revenue. Question No. 2. Relief under s. 80M is to be granted on the gross amount of dividends since there is no interest attributable in respect thereof. We thus answer question No. 2 in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.