In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
68 to 71/Jodh/2022 3 Assessment Years: 2013-14 to 2016-17 DIVIDEND INCOME AND CAN SHOW THE SAME AS INCOME FROM OTHER SOURCES AND IS ELIGIBLE FOR DEDUCTION U/S 80P(2)(d) OF THE INCOME TAX ACT. FURTHER MORE IT WAS ALSO BEING HELD THAT THE WORDS THIS SECTION