Case Law Details
Case Name : Dun & Bradstreet Technologies & Data Services Pvt. Ltd. Vs PCIT (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Dun & Bradstreet Technologies & Data Services Pvt. Ltd. Vs PCIT (Madras High Court)
Introduction: The Madras High Court, in the case of Dun & Bradstreet Technologies & Data Services Pvt. Ltd. vs. PCIT, delivered a crucial judgment regarding the inapplicability of Section 248 of the Income Tax Act to the declaration and distribution of dividends by a company to its shareholders. This article delves into the details of the case and the significant legal interpretations made by the court.
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