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1 - 10 of 52 (2.81 seconds)Section 14A in The Income Tax Act, 1961 [Entire Act]
Article 11 in Constitution of India [Constitution]
The Income Tax Act, 1961
Section 10 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Section 115R in The Income Tax Act, 1961 [Entire Act]
Godrej & Boyce Mfg.Co.Ltd. Mumbai vs Dy. Commissioner Of Income Tax on 12 August, 2010
Revenue also placed reliance on the decision of
this Court in Godrej & Boyce Mfg. Co. Ltd. (supra) as also the decision of the
Supreme Court arising from such decision in Godrej & Boyce Mfg. Co. Ltd.
(supra). The Division Bench analyzing the provisions of Section 115-O and its
antecedents held that Dividend Distribution Tax (DDT) is not the tax on income
of the dividend declaring company, however, ultimately it was a tax on the
dividend income of the shareholders. The relevant observations in that regard are
found in paragraph 26, which read thus: