#Section 80M
Log in to FollowLatest Section 80M updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

No Proportionate Disallowance When Dividend Investments Made From Own Funds: Madras HC

Section 14A Addition Unsustainable When Own Funds Exceed Investments: Madras HC

Interest on Borrowings to Retain Business Control Allowable U/s 36(1)(iii): Delhi HC

CSR Donation Eligible for Section 80G Deduction as Income Tax Act Contains No Express Bar

CSR Donations Eligible for Section 80G Relief as Section 37 Disallowance Does Not Bar Chapter VI-A Deduction

Exempt income expenses must be strictly excluded from book profits to compute MAT

Dividend from Foreign Subsidiaries: Taxation & Section 80M Interplay

Section 143(1) Adjustment Cannot Deny 115BAB Concessional Rate

Deduction u/s 80-O was allowable on Overseas Advisory Services rendered from India

Section 80M deduction allowed for dividend ‘distributed’ on or before due date

ITAT Kolkata allows Section 80M deduction for ‘Dividend Distributed’ before Income Tax Return filing due date

Disallowance u/s 80M to the extent of dividend distributed to shareholders unsustainable

Dividend earned from Egypt would not be taxable in India as per DTAA: ITAT

Reopening of assessment unjustified as no failure to disclose full and true material facts
Explore the latest Section 80M updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
