{"id":200650,"date":"1990-12-13T00:00:00","date_gmt":"1990-12-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-r-b-multanimal-modi-and-sons-on-13-december-1990"},"modified":"2018-01-09T23:10:25","modified_gmt":"2018-01-09T17:40:25","slug":"commissioner-of-income-tax-vs-r-b-multanimal-modi-and-sons-on-13-december-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-r-b-multanimal-modi-and-sons-on-13-december-1990","title":{"rendered":"Commissioner Of Income-Tax vs R.B. Multanimal Modi And Sons on 13 December, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs R.B. Multanimal Modi And Sons on 13 December, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 189 ITR 730 All<\/div>\n<div class=\"doc_author\">Author: B J Reddy<\/div>\n<div class=\"doc_bench\">Bench: B J Reddy, V Mehrotra<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  B.P. Jeevan Reddy, C.J.  <\/p>\n<p> 1. Under Section 256(1) of the Income-tax<br \/>\nAct, 1961, the Income-tax Appellate Tribunal has referred the following<br \/>\nquestion for the opinion of the court:\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the<br \/>\nTribunal was right in holding that the entire gross dividend of Rs. 16,781<br \/>\nand not the net dividend after giving deductions under Sections 80L and 80M of the Income-tax Act, 1961, was deductible from the total income of,<br \/>\nthe assessee in computing the chargeable profits in accordance with, Clause\n<\/p>\n<p>(viii) of Rule 1 of the First Schedule to the Companies (Profits) Surtax Act,<br \/>\n1964 ?&#8221;\n<\/p>\n<p> 2. It is stated by counsel for the Revenue as well as counsel for the assessee that this question has to be answered in the negative, i.e., in favour of the Department and against the assessee in view of the judgment of the Supreme Court in Distributors (Baroda) P. Ltd. v. Union of India [1985] 155 ITR J20. The question is, accordingly, answered in the negative, i.e., in favour of the Revenue and against the assessee.\n<\/p>\n<p> 3. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs R.B. Multanimal Modi And Sons on 13 December, 1990 Equivalent citations: 1991 189 ITR 730 All Author: B J Reddy Bench: B J Reddy, V Mehrotra JUDGMENT B.P. Jeevan Reddy, C.J. 1. Under Section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-200650","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs R.B. 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