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1 - 10 of 19 (0.24 seconds)Section 80AA in The Income Tax Act, 1961 [Entire Act]
Section 80K in The Income Tax Act, 1961 [Entire Act]
Section 80VV in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Karnataka vs R. Giridhar on 20 October, 1983
The departmental representative pointed out that the Karnataka High Court in the case of CIT v. JR. Giridhar [1984] 145 ITR 246 has also taken the same view. Following the decision of the High Court and the order of the Special Bench of the Tribunal in Highway Construction Co. (P.)
Commissioner Of Income-Tax, Gujrat vs Cotton Fabrics Ltd. on 22 December, 1975
3.2 The appellant submits that no expenditure of the nature referred to in Sections 57(i) and 57(iii) has been incurred and accordingly the deduction under Section 80M ought to be granted on the gross dividend income, even after the insertion of Section 80AA, relying on the decision of the Gujarat High Court in the case of CIT v. Cotton Fabrics Ltd. [1981] 131 ITR 99.