Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (6) TMI 7 - HC - Income TaxDetermining the relief admissible under section 235 - Whether relief under section 80M should be considered - held that the deduction under section 80M should not be considered - Therefore, the assessee is entitled to relief calculated on the entire dividend attributable to the profits of the company assessed to agricultural income-tax and not merely to 40% on that portion
|