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1956 (2) TMI 55 - ANDHRA PRADESH HIGH COURT
Extract:
.......pliance with section 49B of the Act and his omission to include the dividend in his total income. The answer to the question referred is that the assessee is not entitled to the refund of tax in respect of the dividend. The assessee will pay the costs of the Commissioner of Income-tax; advocate's fee ₹ 250. Reference answered accordingly.