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1948 (3) TMI 27 - BOMBAY HIGH COURTExtract: .......ard to the shareholder when the income represented by that dividend accrues or arises to him. The mere fact that the actual payment of the income is deferred is immaterial and irrelevant. We should, therefore, answer the question submitted to us in the affirmative. The Commissioner to pay the costs of this reference. Reference answered accordingly.
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