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2005 (1) TMI 329 - ITAT DELHI-B
Extract:
.......shares. It was further held on the basis of the above judgment, that the position would be so even if the assessee did not derive any dividend income in any particular year. This alternative contention is also accepted, respectfully following the order of the Tribunal. 17. In the result, we confirm the decision of the CIT(A) and dismiss the appeal.