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S. 80M For computing deduction, from ‘gross dividend’ presumptive expenditure cannot be reduced in absence of actual expenditure
Case Law Details
- Case Name
- Commissioner of Income-tax-I, Ludhiana Vs Vardhman Holdings Ltd. (Punjab And Hariyana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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HIGH COURT OF PUNJAB AND HARYANA
Commissioner of Income-tax-I, Ludhiana
versus
Vardhman Holdings Ltd.
IT Appeal NOS. 50 TO 52 & 73 OF 2012
JANUARY 25, 2013
ORDER
R.P. Nagrath, J.
ITA Nos. 50, 51, 52 and 73 of 2012 arise out of the common order dated 30.08.2011 (Annexure A-VI) passed by Income Tax Appellate Tribunal, Chandigarh, Bench ‘B’, Chandigarh (ITAT), disposing of four appeals for the assessment years 1994-95, 1995-96, 2000-2001 and 1997-98 respectively of the assessee, on the issue of deduction under Section 80M of the Income Tax Act, 1961 (for brevity ‘IT Act...
