Case Law Details
Case Name : Eveready Industries India Ltd. Vs Commissioner of Income-Tax (Calcutta High Court)
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Eveready Industries India Ltd Vs CIT, Kolkata (Dated: March 04, 2011)– Income Tax- Sections 10(33), 14A, 94(7) – Whether dividend stripping is allowable- Whether a premeditated transaction by virtue of which an assessee earns tax free income and squares off profits with losses is permissible if it is within the four corners of law. – Assessee’s appeal allowed: CALCUTTA HIGH COURT.
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