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2004 (1) TMI 317 - AT - Income TaxExtract: .......e dividend incomes from UTI. The issue in this ground has already been adjudicated by us while disposing of the assessee rsquo s appeal in ITA 1902. Our decision therein as found in para 7 holds good herein also. In this manner the assessee fails in this ground also. 21. In the result, both the appeals of the assessee are treated as partly allowed.
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