None of the investments made by the assessee has generated any dividend income which has been
claimed as not forming part of total income. Thus, once there is no claim of income which does not
form part of the total income under Act, there cannot be any disallowance in relation to an such
investment. (AY 2006-07)
Siva Industries & Holdings Ltd. v. Asst. CIT (2012) 145 TTJ497 (Chennai)
claimed as not forming part of total income. Thus, once there is no claim of income which does not
form part of the total income under Act, there cannot be any disallowance in relation to an such
investment. (AY 2006-07)
Siva Industries & Holdings Ltd. v. Asst. CIT (2012) 145 TTJ497 (Chennai)
No comments:
Post a Comment