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1995 (11) TMI 452 - CALCUTTA HIGH COURTExtract: .......n favour of the assessee. The second question is answered by saying that the Tribunal was right in holding that the relief under section 80M should be computed on the basis of the gross dividend and not after deducting the proportionate expenditure as done by the ITO in the facts and circumstances of the case. 7. There will be no order as to costs.
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