Case Name : Cloth Traders (P.) Ltd. Vs. Addl.Cit/Cit Vs. H.K. Investment Co. (P.) Ltd./ H.K. Investment (P.) Ltd. V. Cit/C.V. Mehta (P.) Ltd. V. Cit/Distributors (Baroda) (P.) Ltd. Vs. Cit
Citation : 118 ITR 243 (SC)
Court : Supreme Court
Section : 80M
Meaning : The words ‘income so included’ under section 80m do not refer to the quantum of the income included but only to the category of income included, viz., ‘Income by way of dividends from an indian company’.