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1934 (12) TMI 12 - MADRAS HIGH COURT
Extract:
.......by them which were of a capital nature against the income from dividends. The question propounded must, therefore, be answered accordingly. Costs of the Commissioner of Income Tax ₹ 250. The question in O.P. No. 144 of 1933 is answered in the same way. Costs ₹ 125. RAMESAM, J.--I agree. KING, J.--I agree. Reference answered accordingly.