Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (11) TMI 66 - ITAT AHMEDABAD-AExtract: .......idend and these aspects of the matter is fairly clear if we looked to the provisions of section 8 which by fiction of law provide that the income from dividend is income of the previous year in which the same is declared. Therefore, we see no reason to interfere with the decision of the authorities below. The appeal fails and the same is dismissed.
|