The meaning of apportioned under section 104 to 109 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of apportioned.
Meaning of apportioned defined by court
The phrase ‘apportioned’ used in section 104 to 109 of the Income Tax Act came up before hon’ble supreme court in CIT v. T.V. Sundaram iyengar & sons (p.) Ltd.  101 ITR 764 (SC) and it explained.
Meaning: According to the shorter oxford english dictionary, 3rd edition, volume 1, p. 87, To ‘apportion’ is ‘to assign as a proper portion’; it is used in the sense of ‘split up’, so that ‘similarly apportioned’ means simply ‘similarly split up’. The dividends have, therefore, to be split up similarly, that is, in the same ratio as the industrial and non-industrial profits bear to each other after the total profit is split up in the two parts—industrial and non-industrial. 344
Section 104 of Income Tax Act
[Chapter XI omitted by the Finance Act, 1987, w.e.f. 1-4-1988. While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965, sections 104 to 109 were omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Income-tax on undistributed income of certain companies.
104. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
In this article, you can get guidance from high courts on the meaning of apportioned under section 104 to 109 of the Income Tax Act.
Updated up to Finance Act 2021