S.C : Irrespective of the factual position and findings in the case of the Appellant, whether the phrase “income which does not form part of total income under this Act” appearing in Section 14A includes within its scope dividend income on shares in respect of which tax is payable under Section 115-O of the Act and income on units of mutual funds on which tax is payable under Section 115-R
Supreme Court Of India Godrej & Boyce Manufacturing Company Ltd. vs. DCIT Section 14A, 115-O Ranjan Gogoi And Ashok Bhushan, […]
