{"id":3841,"date":"2019-02-01T13:16:31","date_gmt":"2019-02-01T13:16:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-titan-industries-ltd-2019-410-itr-175-mad-hc\/"},"modified":"2019-02-01T13:16:31","modified_gmt":"2019-02-01T13:16:31","slug":"cit-v-titan-industries-ltd-2019-410-itr-175-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-titan-industries-ltd-2019-410-itr-175-mad-hc\/","title":{"rendered":"CIT  v. Titan Industries Ltd. (2019) 410 ITR 175 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;though the declaration of dividend had been occasioned in the financial years 2001-02 and 2002-03, the dividend had been paid out by the assessee only during the financial year relevant to the assessment year 2003-04 and it had been paid prior to the due date for filing the return. The assessee was entitled to deduction under section\u00a080M. (AY.2003 -04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80M :  Inter corporate dividends-Dividend declared in respect of earlier financial years distributed in assessment year in question \u2014Entitled to deduction. [S. 263]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3841","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3841","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3841"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3841\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}